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V2047-22 ·22 September 2022 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction requires a certificate issued no more than two years before works begin

A taxpayer inquired whether they could claim the tax deduction for energy efficiency improvements (solar panels) without having an energy certificate issued prior to the works. The DGT ruled that the deduction cannot be applied, as the requirement to hold a certificate issued before the start of the works, which is no more than two years old, has not been met.

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2022-09-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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