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V1887-25 ·14 October 2025 ·consulta-vinculante Low impact
Tax

The energy efficiency deduction is applied in the tax year of the certificate issuance, subject to temporal limits

The DGT states that the right to the deduction arises in the tax period when the energy efficiency certificate is issued.

In 6 key points

How it affects those involved

Claimants must apply the deduction in the tax year corresponding to the issuance of the energy efficiency certificate.

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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