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V2460-22 ·30 November 2022 ·consulta-vinculante Medium impact
Tax

Municipal license costs may be included in the energy efficiency tax deduction base

A taxpayer inquired whether the cost of the municipal license required to install solar panels can be included in the base for energy efficiency tax deductions. The Directorate-General for Traffic (DGT) confirmed that it can, as it constitutes a necessary expense for the execution of the works.

In 6 key points

How it affects those involved

This ruling clarifies that administrative costs directly linked to energy efficiency improvements can be used to increase the amount of tax relief claimed.

Lifecycle

2022-11-30PublishedPublished 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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