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V0944-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Amounts exceeding the annual limit for the energy efficiency deduction may not be deducted in subsequent fiscal years

The taxpayer inquires whether amounts exceeding the 7,500 euro limit for the deduction for energy efficiency works may be deducted in subsequent years. The DGT responds that amounts exceeding said annual limit do not grant the right to the deduction in subsequent tax periods.

In 6 key points

Lifecycle

2023-04-20PublishedPublished 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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