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V3861-15 ·3 December 2015 ·consulta-vinculante Medium impact
Tax

Deductions for accessibility or energy efficiency works carried out since 2013 are no longer applicable

The taxpayer asks whether they can deduct expenses for accessibility and energy efficiency works on their home from their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) responds that these deductions are no longer applicable for works commenced following the 2013 legal reform.

In 5 key points

Lifecycle

2015-12-03PublishedPublished 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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