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V0444-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Energy efficiency certificates older than two years not valid for rehabilitation deduction

The consultant asks whether an energy efficiency certificate from 2016 is valid for claiming the 2021 rehabilitation deduction. The DGT responds that it is not valid as the certificate must have been issued at most two years before the start of the works.

In 6 key points

How it affects those involved

Property owners must ensure their energy efficiency certificate is issued within two years of the rehabilitation works to qualify for the deduction.

Lifecycle

2026-02-27PublishedPublished 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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