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V0949-24 ·30 April 2024 ·consulta-vinculante Medium impact
Tax

Requirements for energy efficiency and battery charging system tax deductions

A taxpayer inquired whether deductions could be claimed for the installation of photovoltaic panels and a battery charging point. The DGT ruled that the energy efficiency deduction cannot be applied due to the absence of a prior certificate, and the deduction for the charging point is inapplicable as the expenditure was incurred before the regulation came into force.

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2024-04-30PublishedPublished 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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