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V0934-25 ·27 May 2025 ·consulta-vinculante Low impact
Tax

Excess and new works deductions can be claimed in the same tax year

The consultant asks whether they can claim both the excess from 2023 energy works and expenses for a new aerothermal installation in 2025. The DGT confirms this is possible as long as the total does not exceed the annual limit of 5,000 euros and the accumulated base does not surpass 15,000 euros.

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2025-05-27PublishedPublished 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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