Skip to content
V1993-23 ·7 July 2023 ·consulta-vinculante Medium impact
Tax

The energy efficiency deduction may be applied in 2023 if the energy certificate is registered

The inquirer asks whether the deduction for energy efficiency works may be applied in 2023 and whether the subsequent certificate must be registered. The DGT responds that it may be applied in 2023 provided that the certificate is registered and the requirements are met, and that for future works, the current certificate may be used as a prior certificate if it was issued less than two years ago.

In 6 key points

Lifecycle

2023-07-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact