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V2158-22 ·13 October 2022 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction cannot be applied without a pre-renovation certificate

A taxpayer inquired whether they could claim the tax deduction for installing photovoltaic panels without having an energy efficiency certificate issued prior to the works. The Directorate-General for Traffic (DGT) ruled that this is not possible, as regulations require proof of improvement through a comparison of certificates.

In 5 key points

How it affects those involved

Taxpayers must ensure an energy efficiency certificate is obtained before starting any energy-saving renovations to qualify for tax deductions.

Lifecycle

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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