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V0547-26 ·9 March 2026 ·consulta-vinculante Medium impact
Tax

Deduction for energy efficiency works requires prior energy certificate

The consultant asks whether a 60% deduction for energy efficiency works in their home can be applied after installing solar panels, without having a prior energy certificate. The DGT responds that the deduction cannot be claimed as the requirement of a certificate issued within two years prior to the start of works is not met.

In 6 key points

How it affects those involved

Claimants must hold a prior energy certificate issued within two years before starting energy efficiency works to qualify for the 60% deduction.

Lifecycle

2026-03-09PublishedPublished 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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