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V2206-22 ·21 October 2022 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction requires an energy certificate issued prior to works

A taxpayer inquired whether they could claim the tax deduction for solar panel installation without having an energy certificate issued before the works began. The Directorate-General for Traffic (DGT) ruled that this is not possible, as regulations require proof of improvement based on a certificate issued before the start of the works.

In 6 key points

How it affects those involved

Taxpayers must ensure an energy certificate is obtained before commencing any energy efficiency improvements to qualify for relevant tax deductions.

Lifecycle

2022-10-21PublishedPublished 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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