EU EPBD retrofit rules for Spanish property: what Directive 2024/1275 means for owners in 2026

The EU’s recast Energy Performance of Buildings Directive (Directive 2024/1275, known as the EPBD) required every member state to transpose it into national law by 29 May 2026. That deadline has now passed. Spain has partially transposed the directive through a draft royal decree amending the Codigo Tecnico de la Edificacion (CTE), whose public consultation ran from 7 November to 9 December 2025, but the full transposition, including amendments to the RITE and the energy certification rules under RD 390/2021, was still in progress as of July 2026. For owners of Spanish property, the practical questions are which obligations bite, when the next deadlines fall, and which buildings are exempt.

What does the EPBD recast actually require?

The recast directive, adopted by the European Parliament and Council on 24 April 2024 and published in the Official Journal on 8 May 2024, replaces the earlier Directive 2010/31/EU (repealed from 30 May 2026). Its stated aim, set out in Article 1, is to achieve a fully decarbonised building stock by 2050. The European Commission reports that buildings account for around 40 per cent of final energy consumption in the Union and 36 per cent of energy-related greenhouse gas emissions, while 85 per cent of the building stock was built before 2000 and 75 per cent has poor energy performance. The directive’s mechanism is not a direct EU fine on individual owners; it obliges member states to draw up national building renovation plans (Article 3), set minimum energy performance standards for the worst-performing buildings (Article 9), and make all new buildings zero-emission from 2030 (Article 7). Each member state chooses the specific tools, which is why the Spanish transposition matters more than the directive text itself.

For residential buildings the directive creates a national trajectory, not an individual mandate. Article 9(2) requires each member state to reduce the average primary energy use of its entire residential building stock by at least 16 per cent by 2030 and 20 to 22 per cent by 2035, both measured against 2020 levels, with further progressive reductions every five years until the stock reaches zero-emission status by 2050. At least 55 per cent of that decrease must come from renovating the 43 per cent worst-performing residential buildings. Member states may use minimum energy performance standards, financial support or technical assistance to hit those targets, and must not disproportionately exempt rental properties. The directive explicitly allows countries to exempt various categories of building from renovation requirements, including holiday homes and buildings of historical merit, as explained below.

Which buildings must be renovated and by when?

The directive draws a sharp line between residential and non-residential stock. For non-residential buildings, Article 9(1) sets EU-level minimum energy performance standards based on maximum energy thresholds. Member states must renovate the 16 per cent worst-performing non-residential buildings by 2030 and the 26 per cent worst-performing by 2033, with compliance checked against energy performance certificates. For residential buildings, the flexibility is greater: each country sets its own national trajectory to hit the 16 per cent and 20 to 22 per cent stock-wide reductions, choosing which buildings to target and which measures to take.

Obligation	Buildings in scope	Deadline	Legal basis
Minimum energy performance standard (non-residential)	16 per cent worst-performing	2030	Art 9(1)(a)
Minimum energy performance standard (non-residential)	26 per cent worst-performing	2033	Art 9(1)(b)
National residential trajectory	Entire residential stock	16 per cent cut by 2030	Art 9(2)
National residential trajectory	Entire residential stock	20 to 22 per cent cut by 2035	Art 9(2)
Zero-emission new build	Public-body buildings	1 Jan 2028	Art 7(1)(a)
Zero-emission new build	All new buildings	1 Jan 2030	Art 7(1)(b)
Transposition into national law	All provisions	29 May 2026	Art 35(1)
Solar on new public and non-residential buildings	Above 250 m2	31 Dec 2026	Art 10(3)(a)
Solar on existing public buildings	Above 2,000 m2	31 Dec 2027	Art 10(3)(b)
Solar on existing public buildings	Above 750 m2	31 Dec 2028	Art 10(3)(c)
Solar on new residential buildings	All sizes	31 Dec 2029	Art 10(3)(d)
Fossil fuel boiler incentive ban	Stand-alone fossil fuel boilers	1 Jan 2025	Art 17(15)
National building renovation plan (first draft)	All member states	31 Dec 2025	Art 3(5)
National building renovation plan (final)	All member states	31 Dec 2026	Art 3(5)

The key distinction for a Costa del Sol owner is this: a permanently occupied apartment in Marbella’s old town or a 1970s urbanisation in Nueva Andalucia falls within the residential trajectory. A holiday apartment used for ten weeks a year falls under the exemption in Article 9(6)(d), which applies to residential buildings used for less than four months of the year or with expected energy consumption below 25 per cent of year-round use. The directive does not use the term “holiday home”, but the exemption is drafted to cover exactly that category.

How is Spain transposing the directive now the deadline has passed?

Spain’s transposition follows the pattern established for earlier EPBD revisions: amendments to the CTE (through the Ministry of Housing and Agenda Urbana, MIVAU, and MITERD), the RITE, and the energy certification framework under RD 390/2021. The CTE website confirms that a draft royal decree modifying the CTE, which “transposes partially” Directive 2024/1275, was in public consultation from 7 November 2025 until 9 December 2025. The modification also updates several basic documents of the CTE, including the fire safety (DBSI) and accessibility (DBSUA) sections. As of July 2026, the final royal decree has not been published in the BOE, meaning Spain, like many member states, missed the 29 May 2026 deadline for full transposition.

The European Commission has already used its infringement powers on a related provision. In March 2025, it sent letters of formal notice to nine member states (Belgium, Bulgaria, Germany, Greece, Luxembourg, Austria, Poland, Romania and Slovenia) for failing to transpose Article 17(15) on phasing out financial incentives for stand-alone fossil fuel boilers by the 1 January 2025 deadline. Spain was not among them, having already aligned its national rules. The Commission can open similar proceedings for the broader transposition gap, though it typically allows a grace period before acting.

Spain has, however, met the parallel deadline for its National Building Renovation Plan. The Commission confirmed that Spain, along with Belgium, Bulgaria, Croatia, Finland, Lithuania, Romania and Slovenia, submitted its draft PNRE before the 31 December 2025 deadline under Article 3(5). The Commission is now assessing these drafts and may issue recommendations within six months. Member states must then submit their final plans by 31 December 2026. The PNRE replaces the earlier Estrategia de Rehabilitacion a Largo Plazo as Spain’s national renovation planning instrument and will be reviewed every five years. It sets out the roadmap for the residential and non-residential stock to reach zero-emission status by 2050, including investment needs and financing sources.

The existing Spanish framework already covers several EPBD elements. RD 390/2021 governs the energy performance certificate (certificado de eficiencia energetica), which uses the A to G scale the directive requires and has a maximum validity of ten years. The CTE sets minimum energy performance requirements for new and renovated buildings. The RITE governs thermal installations. MIVAU has also launched the ARCE 2050 programme (Arquitectura Cero Emisiones), which opened the Sello ARCE 2050 call on 8 May 2026 to identify and disseminate good practices in building renovation that contribute to decarbonisation.

What is the solar energy mandate and when does it bite?

Article 10 of the directive introduces graduated solar energy installation requirements by building type and floor area. The first material deadline after the transposition date is 31 December 2026, by which all new public and non-residential buildings with a useful floor area above 250 m2 must have solar energy installations. From 31 December 2027, existing public buildings above 2,000 m2 must comply. From 31 December 2028, the threshold for existing public buildings drops to 750 m2. From 31 December 2029, all new residential buildings must have solar installed. Member states may exempt buildings where the solar installation is not technically, functionally or economically feasible, but they must define those criteria in their transposing law.

The directive also requires all new buildings to be solar-ready from 29 May 2026, meaning designed and constructed to host photovoltaic or solar thermal installations without costly structural modification. This includes structural load capacity for the panels, pre-installed electrical conduit runs, and roof layouts that preserve viable installation zones. For a buyer of new-build property on the Costa del Sol, this means building permits submitted after the transposition date must meet the solar-ready standard, even if panels are not fitted at construction.

What is a zero-emission building and when does it apply?

Article 2(2) of the directive defines a zero-emission building as one with very high energy performance, zero on-site carbon emissions from fossil fuels, and zero or very low operational greenhouse gas emissions. Its annual primary energy use must be covered by energy from renewable sources generated on-site or nearby, from a renewable energy community, from efficient district heating and cooling, or from carbon-free sources. The threshold must be at least 10 per cent below the level set for nearly zero-energy buildings (nZEB) as of May 2024.

From 1 January 2028, all new buildings owned by public bodies must be zero-emission. From 1 January 2030, all new buildings must meet the standard. Until those dates, new buildings must remain at least nearly zero-energy and comply with minimum energy performance requirements under Article 5. The directive also requires life-cycle global warming potential (GWP) to be calculated and disclosed in the energy performance certificate for new buildings: from 1 January 2028 for buildings over 1,000 m2, and from 1 January 2030 for all new buildings. The Commission published a Delegated Regulation (EU 2026/52) on 4 May 2026 establishing the Union framework for the national calculation of life-cycle GWP, ensuring that member states use comparable methodologies. This means a buyer of new-build property on the Costa del Sol after 2030 will see a GWP figure on the EPC, adding a carbon-cost dimension to the existing energy label.

Which buildings are exempt from retrofit obligations?

Article 9(6) lists six categories that member states may exempt from the minimum energy performance standards in paragraphs 1 and 2. The most relevant for international owners of Spanish property are:

• Buildings of architectural or historical merit (Article 9(6)(a)): protected buildings where compliance would unacceptably alter their character, or where renovation is not technically or economically feasible. This is significant for the Costa del Sol’s older stock, including listed buildings in Marbella’s casco antiguo.
• Holiday homes (Article 9(6)(d)): residential buildings used for less than four months of the year, or with a limited annual time of use and expected energy consumption below 25 per cent of year-round use. This is the exemption that applies to many foreign-owned second homes on the coast.
• Small stand-alone buildings (Article 9(6)(e)): buildings with a total useful floor area of less than 50 m2.
• Places of worship (Article 9(6)(b)) and temporary, industrial or agricultural buildings (Article 9(6)(c)) are also exempt.

The European Commission’s own EPBD summary confirms that countries can exempt “various categories of buildings from renovation requirements, including historical buildings and holiday homes”. This is not a blanket exemption from the energy performance certificate requirement, which applies separately, but it does mean that a qualifying holiday home is not caught by the minimum energy performance standards that drive mandatory renovation.

What support is available for retrofits?

The directive requires member states to support compliance with financial measures, technical assistance and one-stop shops, prioritising vulnerable households and people affected by energy poverty. Spain already operates energy renovation grant programmes through the IDAE and regional governments, which we cover in our energy renovation subsidies guide. The directive also introduces the renovation passport (Article 12), a voluntary roadmap for staged deep renovation that can be issued jointly with the EPC. From 1 January 2025, member states must not grant financial incentives for stand-alone fossil fuel boilers, though hybrid systems combining a boiler with solar thermal or a heat pump remain eligible.

For a property owner planning renovation work, the interaction between the EPBD obligations and the existing planning regime matters. Our refurbishment permits guide explains the licencia de obra process, and our building and renovating villa cost guide covers real EUR per m2 construction costs on the Costa del Sol. An energy retrofit that qualifies for the national grant programme and uses the renovation passport to plan stages can spread the cost over several years rather than requiring a single deep renovation.

What should a Costa del Sol property owner do now?

The directive’s obligations land on member states, not directly on individual owners, but the transposing law will eventually create compliance triggers. A practical approach for a Costa del Sol owner is to obtain or update an energy performance certificate to establish the current EPC class, check whether the property qualifies for the holiday-home or heritage exemption, and monitor the Spanish transposing regulations as they move through the BOE. The EPBD’s residential trajectory gives Spain until 2030 to deliver the first 16 per cent stock-wide cut, so the binding individual obligations, if any, will appear in the final PNRE (due 31 December 2026) and the CTE amendments, not in the directive itself.

The directive’s tenant safeguards are also worth noting. Article 17(19) requires member states to introduce effective protections when renovation work is carried out on rented buildings, including rent support or caps on rent increases, particularly for vulnerable households. A non-resident landlord letting a Costa del Sol property long-term should watch how Spain implements this provision, as it could affect the economics of a retrofit that improves the EPC class but raises the rentable value.

This guide is general information, not legal or tax advice. Rules change and individual circumstances differ. Verify current requirements with an independent lawyer (abogado) or tax advisor (gestor/asesor fiscal) before acting.