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V1412-23 ·25 May 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction applied based on ownership percentage and amounts paid

A taxpayer inquired whether they could claim the full energy efficiency works deduction if the invoices were in their name, despite only owning 50% of the property. The Directorate-General for Taxes (DGT) ruled that the deduction must be applied based on the amounts paid in proportion to each co-owner's share of ownership.

In 6 key points

How it affects those involved

This ruling clarifies that for tax deductions related to energy efficiency improvements, the claimable amount is strictly limited to the individual's proportional ownership stake, regardless of whose name appears on the invoices.

Lifecycle

2023-05-25PublishedPublished 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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