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V2245-24 ·21 October 2024 ·consulta-vinculante Medium impact
Tax

Co-owners may claim energy efficiency tax relief according to their ownership share

A couple owning a single-family home at 50% each inquired whether both could claim energy efficiency tax relief if the invoice is issued in only one person's name. The DGT ruled that each co-owner may claim the proportion corresponding to their ownership stake, regardless of whose name appears on the invoice.

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2024-10-21PublishedPublished 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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