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V3269-23 ·19 December 2023 ·consulta-vinculante Medium impact
Tax

Aerothermal deduction cannot be applied if the €15,000 cumulative limit has already been reached through other works

The taxpayer asks whether they can apply the energy efficiency tax deduction after installing an aerothermal system, having already utilised the deduction for solar panels. The Directorate-General for Tax (DGT) rules that, as the maximum cumulative limit of €15,000 has already been reached with previous works, the new investment cannot be deducted.

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2023-12-19PublishedPublished 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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