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V0254-23 ·14 February 2023 ·consulta-vinculante Medium impact
Tax

Choice between energy efficiency tax deductions based on specific requirements met

A taxpayer queried whether they could apply multiple tax deductions for energy efficiency improvements to their primary residence. The Directorate General for Taxes (DGT) ruled that these deductions cannot be applied simultaneously; instead, the taxpayer must choose one or the other, depending on whether they meet the requirements for reducing heating/cooling demand or for reducing non-renewable primary energy consumption.

In 6 key points

How it affects those involved

Taxpayers looking to claim energy efficiency incentives must carefully evaluate which criteria their home improvements satisfy, as they cannot stack these specific deductions.

Lifecycle

2023-02-14PublishedPublished 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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