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V1962-23 ·6 July 2023 ·consulta-vinculante Medium impact
Tax

The deduction for energy efficiency is not applicable if the improvement relative to the previous situation cannot be proven

The taxpayer asks whether a technical certificate indicating the absence of prior heating can substitute for the required energy efficiency certificate. The DGT responds that, as it is a new dwelling constructed after rehabilitating a warehouse, the improvement relative to a previous situation cannot be proven.

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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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