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V1773-24 ·17 July 2024 ·consulta-vinculante Medium impact
Tax

Deduction for energy rehabilitation: cannot apply both section 2 and 3 for the same work; previous year's tax return must be rectified

A taxpayer asks whether they can apply the energy rehabilitation deduction under section 3 in 2023 for the difference in amounts compared to the section 2 deduction applied in 2022. The DGT rules that both cannot be applied to the same work; however, if the work meets the requirements of section 3, the 2022 tax return must be rectified.

In 6 key points

How it affects those involved

Taxpayers seeking to switch from a general rehabilitation deduction to a more specific energy efficiency deduction for the same works must amend their previous year's tax filings rather than claiming the difference in the current year.

Lifecycle

2024-07-17PublishedPublished 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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