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V3086-23 ·24 November 2023 ·consulta-vinculante Medium impact
Tax

Pre-renovation energy certificates valid for energy efficiency tax deductions under certain conditions

A taxpayer inquired whether an energy certificate issued before renovation works can be used for energy efficiency tax deductions, even if registered after the works were completed. The DGT ruled that it is valid provided it has been registered in accordance with Royal Decree 390/2021.

In 6 key points

How it affects those involved

This ruling provides legal certainty for taxpayers seeking energy efficiency tax credits, confirming that the timing of the certificate's issuance relative to the works is acceptable as long as registration compliance is met.

Lifecycle

2023-11-24PublishedPublished 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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