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V0361-23 ·21 February 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction applies in the tax year the energy certificate is issued

A query was raised regarding which tax period allows for the application of energy efficiency tax deductions based on the date the energy certificate is issued. The Directorate-General for Taxes (DGT) ruled that the right to the deduction arises in the tax year the certificate is issued, regardless of when it is registered.

In 6 key points

How it affects those involved

This ruling provides legal certainty for taxpayers regarding the timing of energy efficiency tax deductions, confirming that the issuance date of the certificate is the determining factor rather than the registration date.

Lifecycle

2023-02-21PublishedPublished 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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