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V1101-23 ·4 May 2023 ·consulta-vinculante Medium impact
Tax

Prior and subsequent energy efficiency certificates required for energy efficiency tax deductions

A taxpayer inquired about the requirements for claiming a tax deduction for the installation of solar panels on their property. The DGT ruled that it is essential to hold an energy efficiency certificate issued before the commencement of the works and another one upon completion to prove the required improvement.

In 6 key points

How it affects those involved

This ruling clarifies the mandatory documentation needed to validate energy efficiency tax credits, specifically highlighting the necessity of comparative energy certificates.

Lifecycle

2023-05-04PublishedPublished 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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