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V1124-25 ·26 June 2025 ·consulta-vinculante Medium impact
Tax

Deduction for energy rehabilitation can be applied on amounts paid after property purchase

A taxpayer asks whether amounts spent on facade rehabilitation can be deducted after purchasing a property where works were already underway. The DGT confirms that the deduction can be applied to amounts actually paid from the date of acquisition, in proportion to ownership share.

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2025-06-26PublishedPublished 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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