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V0895-14 ·1 April 2014 ·consulta-vinculante Medium impact
Tax

Improvement works deduction cannot be applied if works are carried out after 31 December 2012

The taxpayer asks whether they can apply the deduction for improvement works to their building (accessibility, roofing, and facades) carried out in 2014. The DGT responds that this deduction is only applicable to works performed between 14 April 2010 and 31 December 2012.

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2014-04-01PublishedPublished 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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