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V1443-24 ·14 June 2024 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction unavailable without pre-renovation certificate

A taxpayer inquired whether they could claim the energy efficiency improvement tax deduction after installing photovoltaic panels, despite lacking an energy certificate issued prior to the works. The Directorate-General for Traffic (DGT) ruled that the deduction cannot be applied, as the requirement to prove the previous state of the property via a certificate issued no more than two years before the start of the works was not met.

In 6 key points

How it affects those involved

This ruling reinforces the strict procedural requirements for claiming energy efficiency tax incentives, emphasizing that documentation must be obtained before any works commence.

Lifecycle

2024-06-14PublishedPublished 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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