Beckham Law deductions: energy efficiency works

Beckham Law deductions do not follow the same rules as ordinary Spanish income tax relief. If you use this regime, you cannot claim the state tax credit for home energy efficiency works under Additional Provision 50 of the Income Tax Act. Therefore, check the tax saving before you approve the cost of the work.

At Pérez Parras Economists & Lawyers, we review your case from Málaga and Nerja. We help you link the works, the tax year and Form 151. This guide forms part of our Beckham Law tax advice and eligibility service.

Beckham Law deductions and home improvement tax advice for expats in Spain

Beckham Law deductions: the ruling in V2199-25

The Spanish tax authority issued binding ruling V2199-25 on 17 November 2025. The case concerns a person who returned to Spain in 2023 and chose the special regime. In 2024, they carried out energy efficiency works on their main home.

The ruling denies the tax credit under Additional Provision 50 while this regime applies. You remain an income tax taxpayer. However, you calculate the tax under non-resident income tax rules, with specific changes. As a result, being tax resident in Spain or living in the property does not grant access to this relief.

Why an invoice and an energy certificate are not enough

First, check which tax regime applies in the year you declare. Next, review the conditions for the works. A paid invoice and an energy certificate do not change your tax regime. Meeting the technical tests therefore does not allow a relief that the Beckham regime excludes.

In this example of Beckham Law deductions, a taxpayer spends €12,000 on their home. A qualified technician confirms lower energy use. Even so, that fact does not allow them to claim part of the cost through this tax credit on Form 151. Check your position before you budget for a refund.

Does your renovation quote assume a tax saving?

Find out whether the relief applies to you before you commit to the cost.

Request a review of your works and Form 151

Which Beckham Law deductions can still apply?

The exclusion of this tax credit does not remove every deduction. Article 114 of the Income Tax Regulations and Article 26 of the Non-Resident Income Tax Act define the amounts that may reduce the tax due. In particular, review:

  • Qualifying donations: subject to the legal rules and the required proof.
  • Tax withheld and payments on account: amounts paid against your tax liability, including eligible non-resident income tax payments.
  • Foreign tax credit: for qualifying foreign employment income and income from an eligible entrepreneurial activity, under Article 80. The specific 30% cap in Article 114.2.b) also applies to the tax attributable to the total of those types of income for the year.

You should not copy reliefs from an ordinary tax return into the special regime. If you filed the wrong return, read our guide to Form 100 instead of Form 151 and the steps to review the error.

Joint owners, rental homes and grants in Andalucía

When you review Beckham Law deductions for a shared home, assess each owner separately. A co-owner who uses ordinary Spanish income tax rules may qualify if they meet their own conditions. However, they cannot automatically claim the whole cost paid by the other owner.

Also distinguish this state income tax credit from a grant or a local tax rebate. Andalusian grants and municipal benefits in Málaga or Nerja require separate checks. The ruling does not exclude all public aid. Nor does it establish that a grant scheme is open for your project.

If you let the property, see our guide to rental income, expenses and Form 151. If you live in it, review your main home and imputed income. These issues differ from the tax credit for the works.

Should you leave the regime to claim the tax credit?

Do not decide on the basis of one invoice. Compare Beckham Law deductions with the full tax cost of your salary, foreign income and assets. In addition, check the effect on family members who use the regime.

Article 117 of the Regulations sets the opt-out period in November and December before the year when it takes effect. A taxpayer who opts out cannot choose the regime again. It is therefore not a choice you can switch each year when filing your return. Leaving also does not guarantee relief for work already paid for: dates, certificates and the rules for the relevant year still matter.

Documents for a Beckham Law deductions review

Prepare Form 149, evidence that the regime applies and your previous Form 151 returns. Also gather invoices, bank payment records, energy certificates and the property title. If you receive a grant, include the award decision and the amount.

We can use these records to compare options and review your return. This helps you avoid relying on a tax saving that does not apply. Ask our English-speaking team to review your home and Beckham tax position.

Legislation and administrative guidance

Reviewed on 21 September 2026. The DGT ruling is administrative guidance, not a court judgment. The official database returned an access error during this review; we checked the reproduced text against the official legislation. Each case requires a review of the applicable regime and the relevant dates.