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V1097-22 ·19 May 2022 ·consulta-vinculante Medium impact
Tax

Co-owners may claim energy efficiency tax deductions based on their percentage of ownership

A query was raised regarding whether two co-owners of a property can claim the tax deduction for works aimed at improving non-renewable primary energy consumption. The Directorate General for Taxes (DGT) ruled that each individual may claim the deduction for the amounts paid in proportion to their ownership share, even if the invoice is issued in the name of only one owner.

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2022-05-19PublishedPublished 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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