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V2152-22 ·13 October 2022 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deductions require both pre- and post-work energy certificates

The inquirer asks whether energy efficiency tax deductions can be applied to the installation of batteries for a photovoltaic system. The DGT rules that to claim these deductions, the requirements of Additional Provision 50 of the Personal Income Tax Law (LIRPF) must be met, which includes providing energy efficiency certificates issued both before and after the works.

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2022-10-13PublishedPublished 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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