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V1416-26 ·5 June 2026 ·consulta-vinculante Medium impact
Tax

Possibility of applying the energy rehabilitation deduction to amounts paid by the co-owner

Una copropietaria de una vivienda unifamiliar consulta si puede aplicar la deducción por obras de rehabilitación energética pagando las facturas desde su cuenta personal. La DGT responde que tiene derecho a la deducción por las cantidades que haya satisfecho, proporcionalmente a su porcentaje de titularidad.

Lifecycle

2026-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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