Skip to content
V0360-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction: prior energy certificate registered after works is valid

The inquirer asks whether an energy certificate issued before works but registered after them can be used for the energy efficiency tax deduction. The DGT rules that it is valid provided it was registered in accordance with Royal Decree 390/2021.

In 6 key points

Lifecycle

2024-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact