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V1251-23 ·11 May 2023 ·consulta-vinculante Medium impact
Tax

Prior energy efficiency cannot be proven using a certificate issued after works have been completed

The applicant asks whether an energy certificate issued after works are completed can be used to prove the building's prior energy efficiency. The DGT rules that this is not possible, as the certificate must have been issued no more than two years before the start of the works.

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2023-05-11PublishedPublished 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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