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V1668-23 ·13 June 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction applicable to proportional ownership of a property

A taxpayer inquired whether the tax deduction for energy efficiency works could be claimed for the total invoice amount and during which period. The Directorate General for Taxes (DGT) ruled that the deduction may only be applied proportionally to the taxpayer's percentage of ownership, while detailing the necessary certification requirements and tax periods.

In 6 key points

How it affects those involved

This ruling clarifies that taxpayers with partial ownership of a property cannot claim the full deduction based on the total cost of works, but must limit the claim to their specific share of ownership.

Lifecycle

2023-06-13PublishedPublished 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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