diff --git a/esphome/components/binary_sensor/__init__.py b/esphome/components/binary_sensor/__init__.py
index 900cb0ef03..1ab6f7103f 100644
--- a/esphome/components/binary_sensor/__init__.py
+++ b/esphome/components/binary_sensor/__init__.py
@@ -5,6 +5,7 @@ from esphome.automation import Condition, maybe_simple_id
 import esphome.codegen as cg
 from esphome.components import mqtt, web_server, zigbee
 from esphome.components.const import CONF_ON_STATE_CHANGE
+from esphome.config_helpers import filter_source_files_from_defines
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_DELAY,
@@ -560,9 +561,9 @@ _CALLBACK_AUTOMATIONS = (
 async def _build_binary_sensor_automations(var, config):
     await automation.build_callback_automations(var, config, _CALLBACK_AUTOMATIONS)
 
-    if CONF_ON_CLICK in config or CONF_ON_DOUBLE_CLICK in config:
+    if config.get(CONF_ON_CLICK) or config.get(CONF_ON_DOUBLE_CLICK):
         cg.add_define("USE_BINARY_SENSOR_CLICK_TRIGGER")
-    if CONF_ON_MULTI_CLICK in config:
+    if config.get(CONF_ON_MULTI_CLICK):
         cg.add_define("USE_BINARY_SENSOR_MULTI_CLICK_TRIGGER")
 
     for conf in config.get(CONF_ON_CLICK, []):
@@ -680,17 +681,13 @@ async def binary_sensor_invalidate_state_to_code(config, action_id, template_arg
     return cg.new_Pvariable(action_id, template_arg, paren)
 
 
-def FILTER_SOURCE_FILES() -> list[str]:
-    """automation.cpp only implements the click/double_click/multi_click
-    triggers and filter.cpp is fully #ifdef'd on USE_BINARY_SENSOR_FILTER;
-    skip copying them when unused so they are not opened and parsed."""
-    defines = {define.name for define in CORE.defines}
-    files: list[str] = []
-    if not defines & {
-        "USE_BINARY_SENSOR_CLICK_TRIGGER",
-        "USE_BINARY_SENSOR_MULTI_CLICK_TRIGGER",
-    }:
-        files.append("automation.cpp")
-    if "USE_BINARY_SENSOR_FILTER" not in defines:
-        files.append("filter.cpp")
-    return files
+# automation.cpp only implements the click/double_click/multi_click triggers
+FILTER_SOURCE_FILES = filter_source_files_from_defines(
+    {
+        "automation.cpp": (
+            "USE_BINARY_SENSOR_CLICK_TRIGGER",
+            "USE_BINARY_SENSOR_MULTI_CLICK_TRIGGER",
+        ),
+        "filter.cpp": "USE_BINARY_SENSOR_FILTER",
+    }
+)
diff --git a/esphome/components/esp32/__init__.py b/esphome/components/esp32/__init__.py
index 3474a3a64d..1d606f640e 100644
--- a/esphome/components/esp32/__init__.py
+++ b/esphome/components/esp32/__init__.py
@@ -12,6 +12,7 @@ from typing import Any
 from esphome import yaml_util
 import esphome.codegen as cg
 from esphome.components.const import CONF_ENABLE_OTA_DOWNGRADE_PROTECTION
+from esphome.config_helpers import filter_source_files_from_defines
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_ADVANCED,
@@ -3452,10 +3453,8 @@ def process_stacktrace(config, line, backtrace_state):
     return backtrace_state
 
 
-def FILTER_SOURCE_FILES() -> list[str]:
-    """gpio.cpp only implements ESP32InternalGPIOPin (and its ISR helpers),
-    which is instantiated solely by the pin schema codegen; skip copying it
-    when the config uses no internal GPIO pins."""
-    if not any(define.name == "USE_ESP32_INTERNAL_GPIO" for define in CORE.defines):
-        return ["gpio.cpp"]
-    return []
+# gpio.cpp only implements ESP32InternalGPIOPin and its ISR helpers, which
+# are instantiated solely by the pin schema codegen (esp32_pin_to_code)
+FILTER_SOURCE_FILES = filter_source_files_from_defines(
+    {"gpio.cpp": "USE_ESP32_INTERNAL_GPIO"}
+)
diff --git a/esphome/components/esp32/gpio.cpp b/esphome/components/esp32/gpio.cpp
index 73e23cba7f..74665f3126 100644
--- a/esphome/components/esp32/gpio.cpp
+++ b/esphome/components/esp32/gpio.cpp
@@ -1,4 +1,6 @@
 #include "esphome/core/defines.h"
+// Also defines the core ISRInternalGPIOPin methods; those are only reachable
+// via ESP32InternalGPIOPin::to_isr(), so the same define gates both safely.
 #if defined(USE_ESP32) && defined(USE_ESP32_INTERNAL_GPIO)
 
 #include "gpio.h"
diff --git a/esphome/components/ota/__init__.py b/esphome/components/ota/__init__.py
index 5240db9e8f..a2e6953a16 100644
--- a/esphome/components/ota/__init__.py
+++ b/esphome/components/ota/__init__.py
@@ -1,6 +1,9 @@
 from esphome import automation
 import esphome.codegen as cg
-from esphome.config_helpers import filter_source_files_from_platform
+from esphome.config_helpers import (
+    filter_source_files_from_defines,
+    filter_source_files_from_platform,
+)
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_ESPHOME,
@@ -171,24 +174,17 @@ _filter_backend_source_files = filter_source_files_from_platform(
 )
 
 
+# USE_OTA_SIGNED_VERIFICATION_MULTI_KEY is set only on ESP32/IDF;
+# USE_OTA_PARTITIONS is set by the esphome OTA platform when
+# allow_partition_access is enabled.
+_filter_define_source_files = filter_source_files_from_defines(
+    {
+        "ota_signature_esp_idf.cpp": "USE_OTA_SIGNED_VERIFICATION_MULTI_KEY",
+        "ota_bootloader_esp_idf.cpp": "USE_OTA_PARTITIONS",
+        "ota_partitions_esp_idf.cpp": "USE_OTA_PARTITIONS",
+    }
+)
+
+
 def FILTER_SOURCE_FILES() -> list[str]:
-    files = _filter_backend_source_files()
-    # ota_signature_esp_idf.cpp implements multi-key OTA signature verification,
-    # compiled only when the esp32 component enables it (external RSA signed
-    # OTA sets USE_OTA_SIGNED_VERIFICATION_MULTI_KEY). The define is set only on
-    # ESP32/IDF, so this also excludes the file on every other platform. Filter
-    # it out otherwise so the (otherwise fully #ifdef'd-out) file isn't opened
-    # and parsed on every build.
-    if not any(
-        define.name == "USE_OTA_SIGNED_VERIFICATION_MULTI_KEY"
-        for define in CORE.defines
-    ):
-        files.append("ota_signature_esp_idf.cpp")
-    # ota_bootloader_esp_idf.cpp and ota_partitions_esp_idf.cpp are fully
-    # #ifdef'd on USE_OTA_PARTITIONS (set by the esphome OTA platform when
-    # allow_partition_access is enabled). Filter them out otherwise for the
-    # same reason as above.
-    if not any(define.name == "USE_OTA_PARTITIONS" for define in CORE.defines):
-        files.append("ota_bootloader_esp_idf.cpp")
-        files.append("ota_partitions_esp_idf.cpp")
-    return files
+    return _filter_backend_source_files() + _filter_define_source_files()
diff --git a/esphome/components/sensor/__init__.py b/esphome/components/sensor/__init__.py
index dfa56a0612..79d4ce5e0c 100644
--- a/esphome/components/sensor/__init__.py
+++ b/esphome/components/sensor/__init__.py
@@ -5,6 +5,7 @@ from esphome import automation
 import esphome.codegen as cg
 from esphome.components import mqtt, web_server, zigbee
 from esphome.components.const import CONF_B_CONSTANT
+from esphome.config_helpers import filter_source_files_from_defines
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_ABOVE,
@@ -1305,9 +1306,6 @@ async def to_code(config):
     cg.add_global(sensor_ns.using)
 
 
-def FILTER_SOURCE_FILES() -> list[str]:
-    """filter.cpp is fully #ifdef'd on USE_SENSOR_FILTER; skip copying it
-    when no sensor uses filters so it is not opened and parsed."""
-    if not any(define.name == "USE_SENSOR_FILTER" for define in CORE.defines):
-        return ["filter.cpp"]
-    return []
+FILTER_SOURCE_FILES = filter_source_files_from_defines(
+    {"filter.cpp": "USE_SENSOR_FILTER"}
+)
diff --git a/esphome/components/text_sensor/__init__.py b/esphome/components/text_sensor/__init__.py
index 8fbef640d2..29399a51b7 100644
--- a/esphome/components/text_sensor/__init__.py
+++ b/esphome/components/text_sensor/__init__.py
@@ -1,6 +1,7 @@
 from esphome import automation
 import esphome.codegen as cg
 from esphome.components import mqtt, web_server
+from esphome.config_helpers import filter_source_files_from_defines
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_DEVICE_CLASS,
@@ -258,9 +259,6 @@ async def text_sensor_state_to_code(config, condition_id, template_arg, args):
     return var
 
 
-def FILTER_SOURCE_FILES() -> list[str]:
-    """filter.cpp is fully #ifdef'd on USE_TEXT_SENSOR_FILTER; skip copying it
-    when no text sensor uses filters so it is not opened and parsed."""
-    if not any(define.name == "USE_TEXT_SENSOR_FILTER" for define in CORE.defines):
-        return ["filter.cpp"]
-    return []
+FILTER_SOURCE_FILES = filter_source_files_from_defines(
+    {"filter.cpp": "USE_TEXT_SENSOR_FILTER"}
+)
diff --git a/esphome/components/uptime/sensor/__init__.py b/esphome/components/uptime/sensor/__init__.py
index debeb41444..dd76bb5a87 100644
--- a/esphome/components/uptime/sensor/__init__.py
+++ b/esphome/components/uptime/sensor/__init__.py
@@ -1,5 +1,6 @@
 import esphome.codegen as cg
 from esphome.components import sensor, time
+from esphome.config_helpers import filter_source_files_from_defines
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_TIME_ID,
@@ -10,7 +11,6 @@ from esphome.const import (
     STATE_CLASS_TOTAL_INCREASING,
     UNIT_SECOND,
 )
-from esphome.core import CORE
 
 uptime_ns = cg.esphome_ns.namespace("uptime")
 UptimeSecondsSensor = uptime_ns.class_(
@@ -62,9 +62,6 @@ async def to_code(config):
         cg.add(var.set_time(time_id))
 
 
-def FILTER_SOURCE_FILES() -> list[str]:
-    # uptime_timestamp_sensor.cpp is fully #ifdef'd on USE_TIME; skip it
-    # when no time component is configured.
-    if not any(define.name == "USE_TIME" for define in CORE.defines):
-        return ["uptime_timestamp_sensor.cpp"]
-    return []
+FILTER_SOURCE_FILES = filter_source_files_from_defines(
+    {"uptime_timestamp_sensor.cpp": "USE_TIME"}
+)
diff --git a/esphome/config_helpers.py b/esphome/config_helpers.py
index c82c2b3dbe..60bed1537e 100644
--- a/esphome/config_helpers.py
+++ b/esphome/config_helpers.py
@@ -151,6 +151,31 @@ def filter_source_files_from_platform(
     return filter_source_files
 
 
+def filter_source_files_from_defines(
+    files_map: dict[str, str | tuple[str, ...]],
+) -> Callable[[], list[str]]:
+    """Helper to build a FILTER_SOURCE_FILES function from a define mapping.
+
+    Args:
+        files_map: Dict mapping filename to the define name (or tuple of
+            define names) that keeps the file in the build; the file is
+            excluded when none of its defines is set for the current config.
+
+    Returns:
+        Function that returns the files to exclude for the current config.
+    """
+
+    def filter_source_files() -> list[str]:
+        defines = {define.name for define in CORE.defines}
+        return [
+            filename
+            for filename, needed in files_map.items()
+            if defines.isdisjoint((needed,) if isinstance(needed, str) else needed)
+        ]
+
+    return filter_source_files
+
+
 def get_logger_level() -> str:
     """Get the configured logger level.
 
diff --git a/tests/components/binary_sensor/common.yaml b/tests/components/binary_sensor/common.yaml
index 4f4cf6ea59..d0a16cc99c 100644
--- a/tests/components/binary_sensor/common.yaml
+++ b/tests/components/binary_sensor/common.yaml
@@ -136,3 +136,19 @@ binary_sensor:
         invalid_cooldown: 2s
         then:
           - logger.log: "Click with custom cooldown"
+
+  # Test on_click and on_double_click (compiles match_interval via
+  # USE_BINARY_SENSOR_CLICK_TRIGGER)
+  - platform: template
+    id: click_triggers
+    name: "Click Triggers"
+    on_click:
+      min_length: 50ms
+      max_length: 350ms
+      then:
+        - logger.log: "Clicked"
+    on_double_click:
+      min_length: 50ms
+      max_length: 350ms
+      then:
+        - logger.log: "Double clicked"
diff --git a/tests/unit_tests/test_config_helpers.py b/tests/unit_tests/test_config_helpers.py
index 88913c0f23..e53016dfc3 100644
--- a/tests/unit_tests/test_config_helpers.py
+++ b/tests/unit_tests/test_config_helpers.py
@@ -6,6 +6,7 @@ from unittest.mock import patch
 import pytest
 
 from esphome.config_helpers import (
+    filter_source_files_from_defines,
     filter_source_files_from_platform,
     frameworks_for_platforms,
     get_logger_level,
@@ -18,6 +19,7 @@ from esphome.const import (
     KEY_TARGET_PLATFORM,
     PlatformFramework,
 )
+from esphome.core import Define
 
 
 def test_filter_source_files_from_platform_esp32() -> None:
@@ -148,3 +150,25 @@ def test_frameworks_for_platforms_derives_and_rejects_unknown() -> None:
     }
     with pytest.raises(ValueError, match="unknown platform"):
         frameworks_for_platforms(["esp32", "not_a_platform"])
+
+
+def test_filter_source_files_from_defines() -> None:
+    """Files are excluded unless one of their defines is set."""
+    files_map: dict[str, str | tuple[str, ...]] = {
+        "filter.cpp": "USE_SENSOR_FILTER",
+        "automation.cpp": ("USE_CLICK", "USE_MULTI_CLICK"),
+    }
+    filter_func: Callable[[], list[str]] = filter_source_files_from_defines(files_map)
+
+    with patch("esphome.config_helpers.CORE") as mock_core:
+        mock_core.defines = {Define("USE_SENSOR_FILTER")}
+        assert filter_func() == ["automation.cpp"]
+
+        mock_core.defines = {Define("USE_MULTI_CLICK")}
+        assert filter_func() == ["filter.cpp"]
+
+        mock_core.defines = {Define("USE_SENSOR_FILTER"), Define("USE_CLICK")}
+        assert filter_func() == []
+
+        mock_core.defines = set()
+        assert sorted(filter_func()) == ["automation.cpp", "filter.cpp"]