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V2051-24 ·25 September 2024 ·consulta-vinculante Medium impact
Tax

Only the homeowner is entitled to energy efficiency tax deductions, even if their partner contributed to the costs

A homeowner of a single-family dwelling inquired whether he and his partner could both claim the tax deduction for energy efficiency improvements after sharing the expenses. The Directorate General for Taxes (DGT) ruled that only the homeowner is entitled to the deduction for the amounts they have personally paid.

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2024-09-25PublishedPublished 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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