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V2242-25 ·25 November 2025 ·consulta-vinculante Low impact
Tax

Energy efficiency deduction applies in year certificate issued, upon registration

The DGT confirms that the energy efficiency deduction is available in the tax year the certificate is issued, provided it is registered in the corresponding registry.

In 6 key points

How it affects those involved

The deduction is available in the tax year of certificate issuance, subject to registration in the official registry.

Lifecycle

2025-11-25PublishedPublished 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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