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V0055-23 ·17 January 2023 ·consulta-vinculante Medium impact
Tax

Choice between energy efficiency tax deductions depending on work requirements

A taxpayer has enquired whether they can apply multiple tax deductions for energy efficiency improvements to their home. The Directorate-General for Taxes (DGT) has ruled that both deductions cannot be applied simultaneously; instead, the deduction that meets the specific technical requirements evidenced by the energy performance certificate must be applied.

In 6 key points

How it affects those involved

Taxpayers performing energy efficiency improvements must ensure they meet the specific technical criteria for the desired deduction, as they cannot claim multiple overlapping benefits for the same works.

Lifecycle

2023-01-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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