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V1851-25 ·14 October 2025 ·consulta-vinculante Low impact
Tax

Certificate of energy efficiency required before and after energy works

The consultant asks about the requirements to claim a deduction for solar panel installation. The DGT responds that a certificate of energy efficiency issued before the start of works (if no more than two years have passed since issuance) and a post-installation certificate are essential.

In 6 key points

How it affects those involved

Claimants must obtain both pre- and post-installation energy efficiency certificates to qualify for the deduction.

Lifecycle

2025-10-14PublishedPublished 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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