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A taxpayer inquired which tax period should be used to claim the deduction for installing solar panels on a single-family home, given that the works and the certificate were completed in 2023, but payment will be made in 2024. The Directorate General of Taxes (DGT) ruled that the deduction must be claimed in the 2024 tax year, as this is when the amounts are actually paid.
Cuestión planteada Período impositivo en el que resultaría de aplicación la deducción por obras para la mejora de la eficiencia energética en viviendas.
Para las obras de rehabilitación que mejoren la eficiencia energética, la deducción se practica en el periodo impositivo en que se abonan las cantidades satisfechas, siempre que el certificado de eficiencia energética se haya expedido antes de la finalización de dicho periodo. Si el certificado se expide en un periodo posterior al del pago, la deducción se practica en el periodo del pago. En el caso concreto, al abonarse la factura en febrero de 2024, la deducción corresponde al ejercicio 2024.
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