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V0794-23 ·3 April 2023 ·consulta-vinculante Medium impact
Tax

Energy renovation tax deduction can be applied to multiple buildings within the €15,000 individual limit

The taxpayer asks whether they can apply the energy efficiency tax deduction to different buildings they own, having already claimed it for works carried out on one building in 2022. The DGT rules that it is possible to apply the deduction to other buildings, provided that the maximum annual base limits and the cumulative base limit per taxpayer are respected.

In 6 key points

How it affects those involved

This ruling clarifies that the energy efficiency tax deduction is not restricted to a single property, allowing taxpayers to spread the benefit across multiple residential buildings as long as they remain within the statutory annual and cumulative limits.

Lifecycle

2023-04-03PublishedPublished 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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