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V1150-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Co-owners may claim energy efficiency tax deductions according to their ownership share

A couple owning a single-family home at 50% each inquired whether both could claim energy efficiency tax deductions even if the invoice was in only one person's name. The Directorate-General for Traffic (DGT) ruled that each co-owner may claim the proportional part corresponding to their ownership stake through valid evidence, and that deduction limits apply to each individual.

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2024-05-23PublishedPublished 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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