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V2089-24 ·26 September 2024 ·consulta-vinculante Medium impact
Tax

Purchasing a fridge does not qualify for energy efficiency improvement tax deductions

A taxpayer inquired whether purchasing a fridge to reduce household energy consumption qualifies for the tax deduction for energy efficiency improvement works. The Directorate General for Taxes (DGT) ruled that the purchase of such an appliance does not constitute 'works' under current regulations.

In 5 key points

How it affects those involved

Taxpayers cannot claim energy efficiency tax deductions for the purchase of individual appliances; the deduction is strictly reserved for structural or systemic energy efficiency improvements to the property.

Lifecycle

2024-09-26PublishedPublished 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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