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V2052-24 ·25 September 2024 ·consulta-vinculante Medium impact
Tax

20% tax deduction for reduced heating and cooling demand in community building works may be applicable

A taxpayer has enquired whether they can claim the tax deduction for energy efficiency improvements made to a building's facade by the homeowners' association. The Directorate General for Taxes (DGT) has ruled that the deduction under paragraph 1 of the 50th Additional Provision of the Personal Income Tax Law (LIRPF) is applicable, provided that the deduction under paragraph 3 is not also claimed.

In 6 key points

How it affects those involved

This ruling clarifies the eligibility of individual taxpayers to claim energy efficiency deductions for communal works carried out by a homeowners' association, provided specific conditions regarding non-duplication of deductions are met.

Lifecycle

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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