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A query was raised regarding whether two spouses married under the community property regime can both claim the tax deduction for energy efficiency improvements on their habitual residence. The Directorate General for Taxes (DGT) ruled that each co-owner may claim the deduction for the amounts they have paid, proportionate to their percentage of ownership.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
What is published here, applied to a company or a specific case. The first meeting is free.
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