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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether they could claim tax relief for an investment in an energy community that installed solar panels on a school terrace for self-consumption. The Directorate-General for Traffic (DGT) ruled that the deduction only applies to works carried out on a primary residence, rented property, or residential buildings.
This ruling limits the scope of energy efficiency tax incentives, clarifying that investments in non-residential or public infrastructure, even if part of an energy community, do not qualify for these specific deductions.
The tax team reviews your specific situation.
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