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V2153-24 ·9 October 2024 ·consulta-vinculante Medium impact
Tax

Energy efficiency certificates issued before subsequent works may be used to prove efficiency improvements

The inquirer asks whether a certificate issued in 2022 (following initial works) can serve as a baseline for a second set of works carried out in 2023. The DGT rules that it can, as that certificate reflects the situation prior to the new interventions.

In 6 key points

Lifecycle

2024-10-09PublishedPublished 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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