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V0713-23 ·23 March 2023 ·consulta-vinculante Medium impact
Tax

Potential application of the 60% tax deduction for energy renovation works in residential buildings

The inquirer asks whether they can apply the tax deduction for energy efficiency improvement works to their single-family home. The DGT rules that the 60% deduction may be applied if a reduction in non-renewable primary energy consumption of at least 30% is certified via an energy efficiency certificate.

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2023-03-23PublishedPublished 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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