Skip to content
V2030-24 ·23 September 2024 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deductions may be applied across different tax years

A taxpayer has enquired whether energy efficiency tax deductions can be applied separately to works carried out in 2023 and 2024. The Directorate General for Taxes (DGT) has ruled that it is possible to apply the deduction under section 3 of Additional Provision 50 of the Personal Income Tax Act (LIRPF) in each tax year, provided that the energy improvement requirements are met and the appropriate certificates are used.

In 6 key points

Lifecycle

2024-09-23PublishedPublished 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