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V2582-22 ·21 December 2022 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction requires registered energy efficiency certificate

A taxpayer inquired whether they could claim the tax deduction for energy efficiency works (installation of photovoltaic panels) using a previously issued energy certificate that has not yet been entered into the official register. The Directorate-General for Taxes (DGT) ruled that the deduction cannot be applied until the certificate has been formally registered.

In 6 key points

How it affects those involved

Taxpayers undertaking energy efficiency improvements must ensure their energy performance certificates are officially registered to qualify for relevant tax deductions.

Lifecycle

2022-12-21PublishedPublished 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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