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V1203-25 ·2 July 2025 ·consulta-vinculante Low impact
Tax

Efficiency energy deduction cannot be claimed without prior energy certificate

The consultant asks whether a deduction for aerothermal works can be claimed without a prior energy certificate. The DGT responds that it is not possible because the regulation requires proof of improvement relative to an energy certificate issued before work began.

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2025-07-02PublishedPublished 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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