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V1345-23 ·22 May 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction requires a certificate issued within two years prior to the start of works

The inquirer asks whether they can apply for the energy efficiency improvement tax deduction without a prior energy efficiency certificate. The DGT rules that the deduction cannot be applied if a certificate was not issued within the two years preceding the commencement of the works.

In 6 key points

How it affects those involved

Homeowners planning energy efficiency improvements must ensure they obtain a valid energy efficiency certificate at least two years before starting works to qualify for tax deductions.

Lifecycle

2023-05-22PublishedPublished 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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