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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether they could claim tax deductions for energy efficiency works on their single-family home. The Directorate General for Taxes (DGT) confirmed that the 60% deduction provided for in the fiftieth additional provision of the Personal Income Tax Law (LIRPF) may be applied, provided the requirements regarding improved energy consumption or energy rating are met.
This ruling clarifies the eligibility for significant tax relief on energy-saving renovations for homeowners, specifically regarding the criteria for single-family dwellings.
The tax team reviews your specific situation.
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