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V1185-23 ·9 May 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction denied without a prior certificate issued within the last two years

A homeowners' association enquired whether they could apply for a tax deduction for energy efficiency improvement works after reducing non-renewable primary energy consumption by more than 30%. The Directorate-General for Traffic (DGT) ruled that this is not possible because they did not possess a prior energy efficiency certificate issued within the two years preceding the start of the works.

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2023-05-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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