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V1649-22 ·8 July 2022 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction requires a certificate issued prior to works

A taxpayer inquired whether they could claim the energy efficiency tax deduction (for solar panel installation) without having an energy efficiency certificate issued before the works began. The Directorate-General for Traffic (DGT) ruled that this is not possible, as the regulations require proof of improvement by comparing the post-work certificate with one issued before the commencement of the works.

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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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