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V0664-24 ·15 April 2024 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction unavailable if taxpayer does not own the property

A taxpayer inquired whether they could claim tax deductions for energy efficiency improvements carried out on their parents' home. The Directorate General for Taxes (DGT) ruled that the deduction cannot be applied as the taxpayer fails to meet the requirement of being the property owner.

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2024-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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