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V0752-23 ·28 March 2023 ·consulta-vinculante Medium impact
Tax

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

A taxpayer inquired whether an energy certificate issued after works can be used to prove the efficiency improvements required for an IRPF tax deduction. The Directorate General for Taxes (DGT) ruled that this is not possible, as the prior certificate must have been issued within the two years preceding the start of the works.

In 6 key points

How it affects those involved

Taxpayers seeking deductions for energy efficiency improvements must ensure they obtain a valid energy certificate before commencing works to satisfy the statutory requirements.

Lifecycle

2023-03-28PublishedPublished 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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