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V2041-24 ·23 September 2024 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction unavailable if taxpayer is not the property owner

A tenant has enquired whether they can claim tax deductions for works carried out to improve the energy efficiency of their rented property. The Directorate General for Taxes (DGT) has ruled that this is not possible, as the regulations require the taxpayer to be the owner of the property.

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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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