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V1369-22 ·14 June 2022 ·consulta-vinculante Medium impact
Tax

Requirements for tax deductions via reduction in heating and cooling demand in dwellings

The applicant inquires about the requirements for applying energy efficiency tax deductions. The DGT clarifies that 20% of the amounts paid may be deducted if the demand for heating and cooling is reduced by at least 7%.

In 6 key points

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2022-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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