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V1877-23 ·28 June 2023 ·consulta-vinculante Medium impact
Tax

The energy efficiency deduction cannot be applied if the prior certificate is more than two years old

A taxpayer inquired whether they could apply the deductions for energy efficiency works after installing photovoltaic panels in 2022. The Tax Agency responded that it is not possible because the energy efficiency certificate prior to the commencement of the works dated from 2018, exceeding the permitted two-year period.

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2023-06-28PublishedPublished 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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