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V1271-23 ·12 May 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction may be applied in the year the certificate is issued, subject to prior registration

A taxpayer inquired whether they could apply the tax deduction for energy efficiency works in the 2022 tax year, given that the subsequent energy certificate was issued that year but had not yet been entered into the registry due to application errors. The Directorate General of Taxes (DGT) ruled that the right to the deduction arises in the tax period in which the certificate is issued.

In 6 key points

How it affects those involved

This ruling clarifies the timing for claiming energy efficiency tax deductions, confirming that the issuance of the certificate, rather than its formal registration, determines the applicable tax year.

Lifecycle

2023-05-12PublishedPublished 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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