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V3085-23 ·24 November 2023 ·consulta-vinculante Medium impact
Tax

Energy renovation tax deduction applies only to the proportional share of ownership

An owner with a 50% stake in a single-family home asks whether she can claim the full deduction for the costs of installing photovoltaic panels, having paid 100% of the invoice. The Directorate General for Tax (DGT) rules that the deduction applies only to the amounts paid corresponding to the individual's proportional share of ownership.

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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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