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V2761-23 ·10 October 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction cannot be applied without a pre-works certificate

The inquirer asks whether the tax deduction for energy efficiency improvement works can be applied without having an energy efficiency certificate issued prior to the execution of the works. The DGT rules that the deduction cannot be applied if such a certificate was not issued before the commencement of the works.

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2023-10-10PublishedPublished 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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