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V0427-24 ·14 March 2024 ·consulta-vinculante Medium impact
Tax

Energy efficiency renovation tax deduction applicable to single-family homes

A taxpayer inquired whether the tax deduction for energy efficiency improvements can be applied to a single-family home that is not their primary residence. The Directorate General for Taxes (DGT) ruled that the deduction under section 3 of the 50th additional provision of the Personal Income Tax Law (LIRPF) is applicable, provided the energy efficiency improvement requirements are met.

In 6 key points

How it affects those involved

This ruling clarifies that the energy efficiency tax deduction is not restricted to primary residences, extending its benefit to other single-family properties that undergo qualifying renovations.

Lifecycle

2024-03-14PublishedPublished 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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