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V1535-24 ·24 June 2024 ·consulta-vinculante Medium impact
Tax

Energy certificates issued before works but registered afterwards are valid for income tax deductions

Consultants inquired whether an energy efficiency certificate issued prior to works, but registered after their completion, is valid for energy efficiency improvement tax deductions. The DGT ruled that it is valid provided it has been registered in accordance with Royal Decree 390/2021.

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2024-06-24PublishedPublished 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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