Skip to content
V1338-22 ·13 June 2022 ·consulta-vinculante Medium impact
Tax

Requirements for energy efficiency tax deductions in residential buildings and treatment of subsidies

The taxpayer enquires whether they can claim a tax deduction for energy efficiency improvements in their single-family home and how any received subsidy should be taxed. The DGT rules that the deduction is applicable if the requirements for reducing consumption or improving the energy rating are met, and that the subsidy constitutes a capital gain.

In 6 key points

How it affects those involved

This ruling clarifies the eligibility criteria for energy efficiency tax relief and confirms that received subsidies must be reported as capital gains for tax purposes.

Lifecycle

2022-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact