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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether they could claim a tax deduction for installing photovoltaic panels without having an energy certificate issued within the two years preceding the start of the works. The Directorate-General for Traffic (DGT) ruled that the deduction cannot be applied, as the requirement to demonstrate improvement against a valid prior certificate has not been met.
Taxpayers must ensure an energy efficiency certificate is obtained and remains valid (issued less than two years prior) before commencing energy-saving works to qualify for relevant tax deductions.
The tax team reviews your specific situation.
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