Skip to content
V0786-23 ·3 April 2023 ·consulta-vinculante Medium impact
Tax

60% energy efficiency tax deduction not applicable if works are carried out only on the individual dwelling and not the building

A taxpayer inquired whether they could apply the tax deduction for energy efficiency improvements to a property 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) does not apply, as the works were performed on an individual dwelling rather than on the building as a whole.

In 6 key points

How it affects those involved

This ruling clarifies that energy efficiency tax incentives are intended for building-wide improvements rather than isolated works on single units, limiting the scope for individual property owners to claim these specific deductions.

Lifecycle

2023-04-03PublishedPublished 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