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V1326-23 ·18 May 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction invalid if prior certificate fails LIRPF requirements

A taxpayer inquired whether they could claim the energy efficiency works deduction using a prior energy certificate that was not entered into the official register. The Directorate General for Tax (DGT) ruled that the deduction is not applicable, as the certificate fails to meet the regulatory requirements necessary to prove compliance.

In 6 key points

How it affects those involved

Taxpayers must ensure that energy efficiency certificates are properly registered and meet all specific legal requirements under the Personal Income Tax Law (LIRPF) to qualify for tax deductions.

Lifecycle

2023-05-18PublishedPublished 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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