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V1334-25 ·16 July 2025 ·consulta-vinculante Low impact
Tax

Deduction for energy efficiency works not available without prior certificate registration

A taxpayer asks whether they can claim the deduction for energy efficiency works on a self-built property. The DGT responds that this is not possible because the prior energy efficiency certificate has not been registered in the corresponding registry.

In 6 key points

How it affects those involved

Taxpayers who have carried out energy efficiency works on self-built properties cannot claim the deduction unless the previous energy certificate is registered in the official registry.

Lifecycle

2025-07-16PublishedPublished 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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