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V1390-25 ·21 July 2025 ·consulta-vinculante Low impact
Tax

The energy efficiency deduction is applied in the tax period in which the energy certificate following the works is issued

The DGT confirms that the right to claim arises upon issuing the energy certificate, but the deduction can only be applied after registration in the official registry.

In 6 key points

How it affects those involved

Claimants must register their energy certificates in the official registry to benefit from the energy efficiency deduction.

Lifecycle

2025-07-21PublishedPublished 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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