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V1328-23 ·18 May 2023 ·consulta-vinculante Medium impact
Tax

Eligibility to claim energy efficiency tax deductions on amounts paid by the homeowner

A taxpayer who co-owns a single-family home at 50% has enquired whether they can claim the tax deduction for energy efficiency improvements following the installation of solar panels. The Directorate General for Taxes (DGT) has ruled that they are entitled to the deduction for the amounts paid, proportional to their percentage of ownership.

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Lifecycle

2023-05-18PublishedPublished 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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