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V3189-23 ·11 December 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction not applicable to new-build properties

A taxpayer inquired whether they could claim tax deductions for energy efficiency improvements on a property being built through self-promotion. The Directorate General of Taxes (DGT) ruled that this is not possible, as it is impossible to demonstrate an improvement compared to a previous state.

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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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