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V1547-22 ·27 June 2022 ·consulta-vinculante Medium impact
Tax

Prior energy efficiency certificate required to apply the deduction for improvement in energy consumption

The taxpayer asks whether, for the deduction for works improving non-renewable primary energy consumption, it is mandatory to have an energy efficiency certificate before commencing the works. The DGT responds that, according to the regulations, certificates issued before the start of the works are only valid if no more than two years have elapsed since their issuance.

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Lifecycle

2022-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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