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V1264-23 ·12 May 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction cannot be applied to new-build properties

A taxpayer inquired whether they could claim tax deductions for energy efficiency improvements on a single-family home currently under construction. The Directorate-General for Taxes (DGT) ruled that, as it is a new-build property, it is impossible to demonstrate an improvement compared to a previous state.

In 6 key points

How it affects those involved

This ruling clarifies that energy efficiency tax incentives are strictly intended for the renovation or improvement of existing buildings, excluding new constructions from these specific benefits.

Lifecycle

2023-05-12PublishedPublished 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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