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V1302-25 ·11 July 2025 ·consulta-vinculante Low impact
Tax

Each spouse may claim the energy efficiency deduction on their respective share

A married couple in a community of property regime asks whether both can claim the energy efficiency improvement deduction on their primary residence. The DGT responds that each co-owner may claim the deduction based on their proportional share of ownership.

In 6 key points

How it affects those involved

Each co-owner can claim the energy efficiency deduction according to their ownership percentage.

Lifecycle

2025-07-11PublishedPublished 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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