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.