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V3090-23 ·24 November 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction requires a certificate issued no more than two years prior

A taxpayer inquired whether they could claim the energy efficiency tax deduction after installing solar panels without having a prior energy certificate. The Directorate-General for Traffic (DGT) ruled that this is not possible, as the certificate must be issued before the works and comply with the required validity period.

In 6 key points

How it affects those involved

Taxpayers must ensure an energy efficiency certificate is obtained before commencing energy-saving works to ensure eligibility for tax deductions.

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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