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V2991-23 ·14 November 2023 ·consulta-vinculante Medium impact
Tax

Prior and subsequent energy efficiency certificates required for energy efficiency tax deductions

A taxpayer inquired about the requirements for applying the tax deduction for energy efficiency improvement works on their property. The DGT ruled that it is mandatory to hold an energy efficiency certificate issued before the commencement of the works and another one following their completion.

In 6 key points

How it affects those involved

Homeowners seeking tax relief for energy efficiency improvements must ensure they obtain energy certificates both before and after the works to comply with legal requirements.

Lifecycle

2023-11-14PublishedPublished 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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