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V1584-24 1 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · cuota íntegra

Insufficient total tax liability prevents application of energy efficiency tax deduction for the relevant tax year

A taxpayer inquired whether they could claim a tax deduction for energy efficiency works on their home despite having zero total tax liability and having applied for a grant. The Directorate-General for Taxes (DGT) ruled that, due to the absence of total tax liability, the deduction cannot be applied in that tax year nor carried forward to subsequent years.

The question raised

Cuestión planteada - Posibilidad de que su pareja se aplique la citada deducción por la totalidad de las cantidades satisfechas por la obra.

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