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V1058-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Deduction for energy efficiency works not allowed if certificate is over two years old

A taxpayer asks whether a deduction for energy efficiency works carried out in 2024 can be claimed. The tax authority responds that it cannot, as the previous energy efficiency certificate was issued more than two years ago.

In 6 key points

How it affects those involved

Taxpayers carrying out energy efficiency works must ensure the prior energy certificate is no more than two years old to qualify for the deduction.

Lifecycle

2025-06-25PublishedPublished 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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