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V2468-23 ·14 September 2023 ·consulta-vinculante Medium impact
Tax

The energy efficiency deduction cannot be applied without a prior certificate issued less than two years ago

The taxpayer asks whether they can prove the improvement in the energy efficiency of their dwelling through a means other than an energy certificate to apply a deduction. The DGT responds that, as they do not possess a certificate issued within the two years prior to the commencement of the works, the legal requirements are not met.

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Lifecycle

2023-09-14PublishedPublished 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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