Skip to content
V0730-23 ·27 March 2023 ·consulta-vinculante Medium impact
Tax

Co-owners may claim energy efficiency tax deductions according to their ownership percentage

A taxpayer inquired whether they and their partner could apply for energy efficiency tax deductions on a single-family home if the invoices are in only one person's name. The Directorate General for Taxes (DGT) ruled that each co-owner is entitled to claim the deduction proportional to their ownership share, even if the invoice is issued to a single owner.

In 6 key points

How it affects those involved

This ruling clarifies that the right to energy efficiency tax deductions is linked to ownership shares rather than the name on the utility or service invoices, providing legal certainty for co-owning households.

Lifecycle

2023-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact