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V1320-23 ·18 May 2023 ·consulta-vinculante Medium impact
Tax

The 60% energy renovation tax deduction applies to single-family homes

The taxpayer inquired whether the energy renovation tax deduction under the 50th Additional Provision of the Personal Income Tax Act (LIRPF) applies exclusively to buildings under horizontal property regimes or also to single-family homes. The Directorate General for Taxes (DGT) ruled that it is applicable to single-family homes, provided the building's energy efficiency improvement requirements are met.

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2023-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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