Skip to content
V1770-24 ·17 July 2024 ·consulta-vinculante Medium impact
Tax

Energy renovation tax deduction applies in the tax year the certificate is issued

The taxpayer asks whether energy efficiency works can be deducted in 2024 and whether a pending grant must be deducted. The DGT rules that the deduction applies in the tax year the energy certificate is issued and that the grant does not need to be deducted until a final resolution is reached.

In 6 key points

Lifecycle

2024-07-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact