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V1252-24 ·31 May 2024 ·consulta-vinculante Medium impact
Tax

Spouses may claim energy efficiency tax deductions based on ownership percentage and tax filing status

A married couple under the community property regime (gananciales) inquired whether both could claim energy efficiency tax deductions and in which tax year. The Directorate General of Taxes (DGT) ruled that each owner may claim the deduction proportional to their ownership share and the amounts actually paid.

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2024-05-31PublishedPublished 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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