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V1967-23 ·6 July 2023 ·consulta-vinculante Medium impact
Tax

The deduction for energy efficiency in buildings cannot be applied if a prior certificate issued less than two years ago is not available

The taxpayer asks whether they can apply the deduction for works to improve energy efficiency in their building after reducing non-renewable primary energy consumption by more than 30%. The DGT responds that it is not possible because they do not possess a prior energy efficiency certificate 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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