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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A tenant inquired whether they could claim the tax deduction for installing photovoltaic panels in a rented property with the landlord's permission. The Directorate General for Taxes (DGT) ruled that this deduction does not extend to cases where the works are performed by the tenant.
This ruling clarifies that the tax benefits intended for energy efficiency improvements are not available to tenants, even if they carry out the works with the owner's consent.
The tax team reviews your specific situation.
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