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V1417-23 ·25 May 2023 ·consulta-vinculante Medium impact
Tax

Eligibility for energy efficiency tax deductions on amounts paid by the homeowner

A taxpayer inquired whether they could claim the tax deduction for energy efficiency improvement works on a single-family home, given they are a 50% co-owner and paid for the works using funds from a personal account. The Directorate General for Taxes (DGT) ruled that the taxpayer is entitled to the deduction for the amounts paid, proportional to their percentage of ownership.

In 6 key points

How it affects those involved

This ruling clarifies that co-owners can claim energy efficiency tax deductions based on the actual amounts they have personally paid, proportional to their share of ownership.

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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