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V1458-24 ·17 June 2024 ·consulta-vinculante Medium impact
Tax

60% tax deduction for energy efficiency renovations in single-family homes is applicable

A taxpayer inquired whether they should apply the deduction for reducing heating demand or the one for building renovation. The DGT ruled that the 60% deduction intended for residential buildings may be applied.

In 6 key points

How it affects those involved

Taxpayers undertaking energy efficiency improvements in single-family homes can benefit from the higher 60% deduction rate applicable to residential buildings.

Lifecycle

2024-06-17PublishedPublished 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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