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V1057-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Inability to claim energy efficiency rehabilitation deduction if energy certificate not issued before 2025

The taxpayer asks whether the cost of a municipal construction permit can be included in the energy efficiency rehabilitation deduction for income tax, having paid the permit in 2025 for a 2024 renovation. The DGT responds that, although the permit is a necessary expense for the work, it is not deductible as it was paid after the deadline for issuing the energy efficiency certificate.

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2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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