Skip to content
V1425-23 ·25 May 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction requires a pre-renovation certificate

A taxpayer inquired whether they could claim the tax deduction for installing photovoltaic panels on their primary residence without having obtained an energy certificate prior to the works. The Directorate-General for Traffic (DGT) ruled that this is not possible, as regulations require proof of improvement based on a certificate issued before the commencement of the works.

In 6 key points

Lifecycle

2023-05-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact