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V1423-24 ·13 June 2024 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction not applicable to new-build properties

A taxpayer inquired whether energy efficiency improvement deductions could be applied to a newly constructed property. The DGT ruled that this is not possible, as it is impossible to demonstrate an improvement compared to a previous state.

In 5 key points

How it affects those involved

This ruling clarifies that energy efficiency tax incentives are strictly reserved for the renovation of existing buildings and cannot be claimed for the initial construction of a property.

Lifecycle

2024-06-13PublishedPublished 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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