Every year during tax season the question comes up: can I deduct my bathroom renovation? The answer depends on what renovation you did and in what circumstances. In some cases you can deduct a significant portion. In others, nothing.
Here are all the deductions that apply to bathroom renovations in the 2026 Spanish tax return (fiscal year 2025), with exact percentages and limits.
1. Energy efficiency improvement deductions
Royal Decree-Law 16/2025 extended these deductions until 31 December 2026. They’re the most relevant for bathroom renovations that include energy-saving elements.
There are three tiers:
20% deduction For works reducing heating and cooling demand by at least 7%.
- Maximum annual base: 5,000 €
- Maximum annual deduction: 1,000 €
- What applies in bathrooms: electric underfloor heating installation (if it reduces demand vs previous system), water-saving thermostatic taps, ventilation with heat recovery
40% deduction For works reducing non-renewable primary energy consumption by at least 30%, or improving the energy rating to A or B.
- Maximum annual base: 7,500 €
- Maximum annual deduction: 3,000 €
- What applies: more comprehensive works. An aerothermal installation including hydronic underfloor heating in the bathroom can qualify.
60% deduction For energy rehabilitation works in entire residential buildings.
- Maximum annual base: 5,000 €, with 4-year carry-forward
- Total limit: 15,000 €
- Context: applies to the building, not individual flats.
Fundamental requirement: energy certificate before and after the work by a qualified technician. Without both certificates, no deduction is possible.
The bathroom alone rarely generates sufficient energy impact to activate these deductions unless it’s part of a broader whole-home renovation.
2. Accessibility works deduction
This is the most directly applicable deduction for many bathroom renovations.
Spanish income tax law provides a 15% deduction for amounts spent on works in homes or communal building areas when the purpose is constructing ramps, installing lifts, or adapting the property for people with disabilities.
For bathroom renovations, this includes:
- Removing architectural barriers (replacing bath with accessible shower)
- Installing grab bars for disabled or elderly people
- Installing adapted shower seats
- Widening doors for wheelchair access
- Adapted sanitaryware
Deduction base limit: 5,000 € per taxpayer Deduction rate: 15% Maximum deduction: 750 € per taxpayer
Requirement: the homeowner (or a member of the household) must have a recognised disability of 33% or more, or be over 65 years old. Some regional governments have broader criteria.
For a bath-to-shower conversion in a main residence with an elderly person or someone with a disability, this is the most applicable deduction.
3. Landlords: 100% deductible expense
The most favourable situation from a tax perspective.
If you’re a landlord with a property in rental, bathroom renovation costs are fully deductible against rental income (capital income from property). You can deduct them from rental income before calculating the tax.
The rules distinguish between:
- Repair and maintenance costs: fully deductible in the year they’re incurred, up to the limit of gross rental income
- Improvement works: treated as depreciation, deducted at an annual rate (generally 3% for property) over several years
A bath-to-shower conversion is technically an improvement, not a repair. So strictly speaking it should be depreciated over time, not deducted at once. However, if the cost is small relative to the property value, HMRC tends to accept direct deduction if the work maintains the bathroom’s function. Consult your tax adviser for your specific case.
4. Regional (autonomous community) deductions
Several Spanish regions have their own deductions. In the Valencian Community, the regional government has specific deductions for:
- Energy efficiency improvement works in the main residence
- Works adapting a home for disabled people
- Investment in the main residence (in some cases)
Percentages and limits are updated annually. For the 2025 fiscal year return (filed in 2026), check the regional deductions section in your draft tax return.
5. What you CANNOT deduct
- Cosmetic renovation without energy efficiency or accessibility component: changing tiles, new shower screen, upgrading taps because they look dated. No deduction available.
- Second home renovation without rental or accessibility element: if it’s for your personal use with no qualifying component, no deduction.
- Works paid in cash: the tax authority requires traceable payment methods (bank transfer, card, cheque) for all renovation-related deductions.
- Works without a proper invoice: no invoice = no deduction.
Required documentation
For any renovation deduction:
- Full contractor invoice (not a quote or delivery note): with tax ID, complete details, itemised breakdown
- Proof of traceable payment: bank statement, transfer receipt
- For energy efficiency deductions: energy certificate before and after the work
- For accessibility deductions: disability certificate of the beneficiary (if applicable)
- For landlords: rental agreement in force during the year the work was carried out
Keep all documentation for at least 4 years (the IRPF limitation period).
Practical summary
| Situation | Possible deduction | Maximum per year |
|---|---|---|
| Renovation with underfloor heating in main home | 20% of investment | 1,000 € |
| Accessible bathroom for disabled/elderly | 15% up to 5,000 € | 750 € |
| Landlord (maintenance/repair costs) | 100% as expense | No specific limit |
| Cosmetic renovation for personal use | 0% | — |
The maximum possible from national deductions for a typical bathroom renovation (e.g., accessible bathroom with underfloor heating in a main residence with an elderly person) would be:
- 15% accessibility × 5,000 € = 750 €
- 20% energy efficiency × 5,000 € = 1,000 €
- Combined potential: 1,750 € reduction in income tax liability
For landlords, a complete bathroom renovation can be 100% deductible against rental income, which has considerably more tax impact.
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