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V1717-24 ·11 July 2024 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deductions applicable to residential buildings subject to improvement requirements

A taxpayer inquired whether tax deductions for aerothermal works carried out in a single-family home in 2022 could be applied. The Directorate General for Taxes (DGT) ruled that this is possible, provided that the improvement in efficiency is verified via an energy certificate and the requirements of the 50th additional provision of the Personal Income Tax Law (LIRPF) are met.

In 6 key points

How it affects those involved

This ruling clarifies the eligibility criteria for energy renovation tax incentives, specifically highlighting the necessity of formal energy certification to substantiate efficiency improvements.

Lifecycle

2024-07-11PublishedPublished 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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