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V0551-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Prior energy efficiency cannot be proven with a certificate issued after works have been completed

The inquirer asks whether an energy certificate issued after works are completed can be used to prove prior efficiency and claim a tax deduction. The DGT rules that this is not possible, as the prior certificate must have been issued within the two years preceding the start of the works.

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Lifecycle

2024-04-09PublishedPublished 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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