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V2080-24 ·26 September 2024 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction requires prior registration of the certificate

The applicant asks whether they can apply for the energy efficiency works tax deduction using an energy certificate issued before the works but not yet registered. The DGT rules that the deduction cannot be applied until the certificate has been formally registered.

In 6 key points

Lifecycle

2024-09-26PublishedPublished 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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