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V3184-23 ·11 December 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction can be applied in 2023 for works carried out in 2022 and 2023 (requires 2022 tax amendment)

A taxpayer inquired whether the energy efficiency tax deduction could be applied in 2023 for works completed that were initiated in 2022. The Directorate General of Taxes (DGT) ruled that the deduction may be applied to the total amount paid across both years, provided the requirements of the 50th Additional Provision of the Personal Income Tax Law (LIRPF) are met.

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2023-12-11PublishedPublished 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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