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Practical Income Manual 2021.

3. Deduction for energy rehabilitation works of buildings with predominantly residential use

Regulations:Fiftieth Additional Provision 3, 4 and 5 Personal Income Tax Law

  1. Temporal scope, subjective scope and objective scope of the deduction
  2. Amount of the deduction and incompatibilities with the remaining deductions for energy efficiency improvement works
  3. Example: Deduction for energy rehabilitation works of buildings with predominantly residential use