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V1637-22 ·8 July 2022 ·consulta-vinculante Medium impact
Tax

Accreditation via prior and subsequent energy efficiency certificates required for DA 50th LIRPF deduction

The applicant asks whether they can claim the tax deduction for energy efficiency improvements after installing photovoltaic panels without possessing the relevant energy efficiency certificates. The DGT rules that the deduction cannot be applied due to the lack of the necessary accreditation.

In 6 key points

How it affects those involved

Taxpayers seeking to claim energy efficiency deductions must ensure they obtain both before and after energy efficiency certificates to comply with legal requirements.

Lifecycle

2022-07-08PublishedPublished 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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