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V0588-26 ·11 March 2026 ·consulta-vinculante Medium impact
Tax

Cannot carry forward excess energy rehabilitation deduction beyond integral quota

The consultant asks whether excess energy rehabilitation deductions over the integral quota can be carried forward to future years. The DGT responds that carry-forward is only allowed if the excess results from exceeding the annual maximum deduction limit.

In 6 key points

Lifecycle

2026-03-11PublishedPublished 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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