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V2037-22 ·21 September 2022 ·consulta-vinculante Medium impact
Tax

Property owners may claim energy efficiency tax deductions via their ownership share coefficient

A property owner inquired whether they could claim tax deductions for energy efficiency improvements carried out by their homeowners' association. The Directorate-General for Taxes (DGT) ruled that this is possible by applying each owner's ownership share coefficient to the amounts paid by the association.

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2022-09-21PublishedPublished 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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