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V1814-24 ·19 July 2024 ·consulta-vinculante Medium impact
Tax

Energy renovation tax deduction cannot be applied if the prior certificate has not been registered

A homeowner inquired whether they could apply the tax deduction for energy renovation works on their property for the 2023 tax year. The Tax Agency responded that this is not possible because the energy efficiency certificate issued prior to the start of the works was not entered into the relevant register.

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2024-07-19PublishedPublished 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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