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V3180-23 ·11 December 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency certificates mandatory for tax deductions on energy improvement works

A query was raised regarding whether a reduction in non-renewable primary energy consumption could be proven using solar inverter data instead of energy efficiency certificates. The DGT ruled that both pre-existing and post-work energy efficiency certificates are mandatory.

In 6 key points

How it affects those involved

Homeowners undertaking energy efficiency improvements must ensure they obtain formal energy efficiency certificates before and after the works to qualify for tax deductions, as technical data from solar equipment alone is insufficient.

Lifecycle

2023-12-11PublishedPublished 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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