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V1673-24 ·10 July 2024 ·consulta-vinculante Medium impact
Tax

Energy renovation tax deduction can be applied in 2023 for amounts paid during that financial year

The inquirer asks whether they can apply the tax deduction for energy efficiency works in 2023, having paid part of the costs in 2022 and the remainder in 2023, with certificates issued in 2022. The DGT rules that it is possible to apply the deduction in 2023 for the amounts paid during that year, provided that the energy efficiency improvement requirements are met.

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Lifecycle

2024-07-10PublishedPublished 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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