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V1123-23 ·4 May 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction: energy certificates issued prior to works may be valid

A query was raised regarding whether an energy certificate issued before construction works, but registered after the installation of solar panels, is valid for tax deduction purposes. The DGT ruled that it is valid provided it has been registered in accordance with Royal Decree 390/2021.

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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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