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V1254-25 ·9 July 2025 ·consulta-vinculante Low impact
Tax

Cannot claim energy efficiency deduction without ownership of property

A taxpayer asks whether they can claim the energy efficiency deduction for a property they do not own and how to tax the received subsidy. The DGT responds that the deduction cannot be claimed due to lack of ownership, and that the subsidy constitutes a capital gain subject to tax.

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2025-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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