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V0011-25 ·2 January 2025 ·consulta-vinculante Low impact
Tax

Possibility of applying the energy efficiency deduction with certificates issued prior to the works

The DGT confirms that an energy certificate is valid if issued before works begin and within two years.

In 6 key points

How it affects those involved

The validity of energy certification for tax deductions depends on issuance date and timing relative to works commencement.

Lifecycle

2025-01-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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