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V0462-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Efficiency energy deduction applicable if requirements met and certificates provided

The consultant asks whether photovoltaic installation costs can be claimed via invoices for the efficiency energy deduction. The DGT responds that the deduction may be applied if legal requirements are met and necessary energy efficiency certificates are available.

In 6 key points

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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