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V2168-24 ·9 October 2024 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction not applicable to works carried out before Royal Decree-Law 19/2021 entered into force

A query was raised regarding whether an energy certificate issued prior to renovation works remains valid for the energy efficiency improvement tax deduction. The Directorate-General for Tax (DGT) ruled that the deduction only applies to works carried out from the date Royal Decree-Law 19/2021 came into force (6 October 2021).

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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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