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V1604-23 ·6 June 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction requires a certificate issued no more than two years prior

A taxpayer inquired whether they could claim a tax deduction for the installation of solar panels without having an energy efficiency certificate issued before the works commenced. The Directorate-General for Traffic (DGT) ruled that the deduction cannot be applied as the requirement to possess such a prior certificate has not been met.

In 6 key points

How it affects those involved

Homeowners planning energy efficiency improvements must ensure they obtain a valid energy efficiency certificate before starting works to qualify for tax deductions.

Lifecycle

2023-06-06PublishedPublished 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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