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V1261-24 ·31 May 2024 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction denied if prior certificate is not registered

A taxpayer inquired whether they could claim a tax deduction for energy efficiency improvements following works carried out in 2023. The Tax Agency ruled that this is not possible because the energy certificate issued before the commencement of the works was not entered into the relevant registry.

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2024-05-31PublishedPublished 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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