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V1333-24 ·7 June 2024 ·consulta-vinculante Medium impact
Tax

60% tax deduction for energy renovation works in single-family homes applicable under certain requirements

The inquirer asks whether they should apply the deduction for reducing heating demand or the one for improving primary energy consumption following renovation works on their single-family home. The DGT rules that the 60% deduction provided for residential buildings may be applied, provided that the energy efficiency improvement requirements are met.

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Lifecycle

2024-06-07PublishedPublished 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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