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V0280-24 ·4 March 2024 ·consulta-vinculante Medium impact
Tax

Tax deduction for energy efficiency improvements in residential buildings may be applicable

A taxpayer inquired whether they could claim the tax deduction for energy efficiency improvement works in their building if the subsequent certificate is issued in 2025. The Directorate General of Taxes (DGT) confirmed this is possible, provided the efficiency improvement requirements are met and the certificate is issued before 2026.

In 6 key points

How it affects those involved

This ruling clarifies the timeframe for issuing energy efficiency certificates to qualify for tax deductions, providing certainty for property owners planning renovations.

Lifecycle

2024-03-04PublishedPublished 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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