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V1968-24 ·17 September 2024 ·consulta-vinculante Medium impact
Tax

Possibility of applying heating and cooling demand reduction tax relief to a second renovation project

The inquirer asks whether, after applying the tax deduction for energy efficiency improvements in 2023, they can apply it again in 2024 for a second renovation. The DGT rules that this is possible provided the new work meets the demand reduction requirements and adheres to the annual limits.

In 6 key points

How it affects those involved

This ruling clarifies that energy efficiency tax reliefs are not limited to a single renovation project per property, allowing for multiple applications in different years if specific criteria are met.

Lifecycle

2024-09-17PublishedPublished 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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