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V1686-23 ·13 June 2023 ·consulta-vinculante Medium impact
Tax

Amounts exceeding the maximum annual base for energy rehabilitation deductions (paragraphs 1 and 2) cannot be deducted in subsequent tax years

The taxpayer asks whether amounts exceeding the maximum annual base limit for deductions for energy rehabilitation works (paragraphs 1 and 2 of the 50th additional provision of the LIRPF) may be deducted in subsequent years. The DGT responds that such excess amounts may not be subject to deduction in subsequent tax periods.

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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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