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V0037-24 ·13 February 2024 ·consulta-vinculante Medium impact
Tax

Tax deduction for energy renovation in residential buildings and co-ownership rights

A taxpayer has enquired whether they can claim a tax deduction for energy renovation works on their detached house and how to report any subsidies received. The Directorate General for Taxes (DGT) has ruled that the deduction is applicable and that each co-owner may deduct their proportional share of the expenses, while also clarifying the tax treatment of subsidies.

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2024-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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