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V1175-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction requires a certificate issued no more than two years prior

A taxpayer inquired whether they could claim a tax deduction for the installation of photovoltaic panels without having an energy certificate issued before the works began. The Directorate-General for Traffic (DGT) ruled that this is not possible, as regulations require proof of improvement compared to a certificate issued no more than two years before the start of the works.

In 5 key points

How it affects those involved

Taxpayers planning energy efficiency improvements must ensure they obtain a valid energy certificate within the two-year window preceding the works to qualify for tax deductions.

Lifecycle

2024-05-23PublishedPublished 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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