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V2114-24 ·1 October 2024 ·consulta-vinculante Medium impact
Tax

Energy performance certificates must be registered to claim energy efficiency tax deductions

A taxpayer inquired whether energy performance certificates must be entered into the relevant register to claim tax deductions for renovation works. The DGT ruled that they must, as regulations require these certificates to be issued and registered in accordance with Royal Decree 390/2021.

In 6 key points

How it affects those involved

Homeowners undertaking energy efficiency renovations must ensure their energy performance certificates are officially registered to qualify for tax relief.

Lifecycle

2024-10-01PublishedPublished 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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