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V2368-22 ·16 November 2022 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction requires a certificate issued less than two years prior

A taxpayer inquired whether they could claim a tax deduction for installing solar panels on their primary residence without having an energy certificate prior to the works. The Directorate-General for Taxes (DGT) ruled that this is not possible, as regulations require proof of improvement compared to a certificate issued before the commencement of the works.

In 6 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

2022-11-16PublishedPublished 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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