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V0219-23 ·13 February 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deductions for single-family homes possible via group certificates

A taxpayer inquired whether they could claim the tax deduction for energy rehabilitation works on their single-family home using an energy certificate issued for a group of similar properties. The Directorate General for Taxes (DGT) ruled that improvements in efficiency can be proven through certificates that group homes with substantially identical characteristics.

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2023-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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