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V2028-24 ·23 September 2024 ·consulta-vinculante Medium impact
Tax

Co-owners may claim tax relief for works according to their ownership share, even if the invoice is in a single name

A married couple with 50% ownership each asked what percentage of the energy renovation tax deduction they could apply if the invoice was in one person's name and the payment was made from a joint account. The DGT ruled that each individual can claim the proportion corresponding to their ownership share, provided they prove they have paid the amounts.

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2024-09-23PublishedPublished 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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