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V2078-25 ·5 November 2025 ·consulta-vinculante Low impact
Tax

To claim paragraph 3 deduction in 2024, a 2023 rehabilitation deduction must be rectified

A taxpayer who installed solar panels in 2023 claimed the deduction under paragraph 2 of Royal Decree 50/2023 and asks whether they can claim paragraph 3 in 2024 based on the difference. The DGT states that both deductions cannot be applied to the same work.

In 6 key points

Lifecycle

2025-11-05PublishedPublished 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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