Skip to content
V2792-23 ·16 October 2023 ·consulta-vinculante Medium impact
Tax

60% tax deduction for energy efficiency works in single-family homes may be applicable

A taxpayer inquired whether they could apply the tax deduction for energy efficiency improvement works and how limits apply when filing individual tax returns. The Directorate General for Taxes (DGT) ruled that the 60% deduction is applicable provided the requirements for reducing consumption or improving the energy rating are met.

In 6 key points

Lifecycle

2023-10-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact