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V0224-23 ·13 February 2023 ·consulta-vinculante Medium impact
Tax

Prior and subsequent energy efficiency certificates required for energy efficiency tax deductions

The applicant asks whether they can claim a tax deduction for the installation of photovoltaic panels on their primary residence. The DGT rules that to access these deductions, it is mandatory to hold both a pre-work and a post-work energy efficiency certificate.

In 6 key points

How it affects those involved

Homeowners planning energy efficiency improvements must ensure they obtain energy efficiency certificates both before and after the works to qualify for tax relief.

Lifecycle

2023-02-13PublishedPublished 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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