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V2806-23 ·16 October 2023 ·consulta-vinculante Medium impact
Tax

The deduction for energy rehabilitation in residential buildings may be applied if the requirements are met

A taxpayer asks whether she can apply the deduction for energy rehabilitation works in a residential building, given that the energy certificate issued prior to the works was issued more than two years before the entry into force of Royal Decree-Law 19/2021. The DGT responds that it is possible provided that the requirements of the 50th additional provision of the LIRPF are met.

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2023-10-16PublishedPublished 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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