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V0524-23 ·6 March 2023 ·consulta-vinculante Medium impact
Tax

Prior registration of energy certificate required to claim energy efficiency tax deduction

The applicant inquired whether they could claim a tax deduction for energy efficiency improvement works if the previous certificate had not been registered. The Directorate-General for Traffic (DGT) ruled that the deduction cannot be applied until the issued certificate has been formally registered.

In 6 key points

How it affects those involved

Taxpayers must ensure that energy efficiency certificates are officially registered before applying for relevant tax deductions to avoid rejection of their claims.

Lifecycle

2023-03-06PublishedPublished 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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