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V2397-23 ·6 September 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction requires a certificate issued within the last two years

A taxpayer inquired whether an energy certificate is mandatory before commencing works to qualify for the energy efficiency improvement tax deduction. The Directorate-General for Traffic (DGT) ruled that if no prior certificate was issued within the two years preceding the start of the works, the deduction cannot be applied.

In 6 key points

How it affects those involved

Homeowners and property developers must ensure an energy efficiency certificate is obtained and valid (issued within the last two years) before starting any energy-saving renovations to ensure eligibility for tax relief.

Lifecycle

2023-09-06PublishedPublished 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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