Skip to content
V2455-23 ·14 September 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction requires a certificate prior to works

A taxpayer inquired whether they could claim the tax deduction for energy efficiency improvements 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 by comparing a post-work certificate with one issued before the commencement of the works.

In 6 key points

Lifecycle

2023-09-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact