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Practical Income Manual 2022.

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

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

  1. Temporal, subjective 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