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V2255-24 ·22 October 2024 ·consulta-vinculante Medium impact
Tax

60% tax deduction for energy renovation works in residential buildings available under certain requirements

A taxpayer inquired whether they could apply the tax deduction for energy renovation works to their single-family home when replacing a diesel boiler with aerothermal heating. The DGT ruled that this is possible, provided the improvement in the building's energy efficiency is verified by an energy certificate.

In 6 key points

How it affects those involved

This ruling clarifies the eligibility for energy efficiency tax incentives, specifically confirming that upgrading heating systems can qualify if the energy efficiency improvement is formally certified.

Lifecycle

2024-10-22PublishedPublished 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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