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V1445-24 ·14 June 2024 ·consulta-vinculante Medium impact
Tax

Co-owners may claim energy efficiency renovation tax relief based on their ownership share

A query was raised regarding whether, in a property with multiple co-owners, energy efficiency tax relief can be claimed by each individual according to their ownership percentage, or only by the person who paid for the works. The Directorate-General for Taxes (DGT) ruled that each co-owner may claim the deduction for the amounts they have paid, in proportion to their ownership share.

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2024-06-14PublishedPublished 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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