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V0425-24 ·14 March 2024 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction unavailable without a prior certificate issued within the last two years

A taxpayer inquired whether they could claim a tax deduction for energy efficiency improvements on a single-family home without having an energy certificate issued within the two years preceding the start of the works. The Directorate General for Taxes (DGT) ruled that the deduction cannot be applied due to the absence of such a certificate.

In 6 key points

How it affects those involved

Taxpayers must ensure they obtain a valid energy certificate no more than two years prior to commencing energy efficiency works to qualify for tax deductions.

Lifecycle

2024-03-14PublishedPublished 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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