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V1960-23 ·6 July 2023 ·consulta-vinculante Medium impact
Tax

It is not possible to prove prior energy efficiency with a certificate issued after the works for the deduction

The taxpayer asks whether an energy certificate issued after the works can be used to prove prior efficiency and apply the deduction. The DGT responds that this is not possible because the regulations require that the prior certificate must have been issued within the two years preceding the start of the works.

In 6 key points

Lifecycle

2023-07-06PublishedPublished 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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