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V2090-24 ·26 September 2024 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction applies based on ownership percentage, even if the invoice is in a single co-owner's name

A taxpayer inquired whether they could claim the full energy efficiency works deduction for their single-family home, despite only owning 50% of the property, even though the invoices were issued in their name. The Directorate General for Taxes (DGT) ruled that only the proportion corresponding to their ownership percentage may be deducted, regardless of whose name appears on the invoice.

In 6 key points

How it affects those involved

This ruling clarifies that the right to claim tax deductions for energy efficiency improvements is strictly tied to the legal ownership share of the property, rather than the name listed on the service invoices.

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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