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V3071-23 ·24 November 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deductions depend on certificate requirements

A taxpayer inquired whether they could claim energy efficiency tax deductions after installing an aerothermal heat pump while retaining a diesel boiler as a backup. The DGT ruled that only one of the two deductions provided for in the Personal Income Tax Act (LIRPF) may be applied, depending on the results certified by the energy efficiency certificate.

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2023-11-24PublishedPublished 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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