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V1373-23 ·22 May 2023 ·consulta-vinculante Medium impact
Tax

Co-owners may each claim energy efficiency tax deductions based on their percentage of ownership

A taxpayer inquired whether they could claim the tax deduction for energy efficiency works on a single-family home, given they own 60% of the property and their partner owns 40%. The Directorate-General for Taxes (DGT) ruled that each owner may apply the deduction for the amounts they have personally paid, in proportion to their percentage of ownership.

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2023-05-22PublishedPublished 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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