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V2615-23 ·27 September 2023 ·consulta-vinculante Medium impact
Tax

Applying heating demand reduction and building efficiency improvement tax deductions to separate works

A taxpayer inquired whether it is possible to apply two different tax deductions for two separate renovation projects on their home: one for reducing heating demand and another for improving overall energy efficiency. The Directorate General for Taxes (DGT) ruled that this is permissible, provided that the works and their respective improvement requirements are independent.

In 6 key points

How it affects those involved

This ruling provides clarity for homeowners undertaking multiple energy-efficiency renovations, confirming that separate projects can qualify for distinct tax incentives if they meet individual criteria.

Lifecycle

2023-09-27PublishedPublished 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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