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V3263-23 ·19 December 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deduction cannot be applied without a pre-renovation certificate (if required to prove improvement)

A taxpayer inquired whether energy efficiency tax deductions for works on their primary residence could be applied without having an energy certificate issued prior to the start of the works. The Directorate-General for Taxes (DGT) ruled that the deduction cannot be applied, as the requirement to possess a certificate issued within the two years preceding the start of the works has not been met.

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2023-12-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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