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V1060-22 ·11 May 2022 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction cannot be applied without a certificate issued prior to the start of works

The inquirer asks whether the tax deduction for installing photovoltaic panels can be applied without having an energy efficiency certificate issued before the works began. The DGT rules that the deduction cannot be applied, as the requirement to possess a certificate issued within the two years preceding the start of the works has not been met.

In 6 key points

How it affects those involved

Taxpayers planning energy efficiency improvements must ensure an energy efficiency certificate is obtained at least two years before starting any works to qualify for the relevant tax deductions.

Lifecycle

2022-05-11PublishedPublished 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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