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V2940-15 7 October 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de mejora

The deduction for improvement works cannot be applied if they were carried out after December 31, 2012

The inquirer asks whether they can deduct the cost of thermal and acoustic insulation improvement works on their 2014 tax return. The DGT responds that such works do not entitle the taxpayer to the deduction as they were carried out after the established period.

The question raised

Question posed: Possibility of including the cost of the works carried out in the tax return for the year 2014.

The DGT's ruling

The deduction for improvement works on a dwelling is only applicable to amounts paid for works carried out from the entry into force of Royal Decree-Law 5/2011 until December 31, 2012. Therefore, works carried out after that date do not entitle the taxpayer to claim the deduction.

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