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V0224-23 13 February 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Prior and subsequent energy efficiency certificates required for energy efficiency tax deductions

The applicant asks whether they can claim a tax deduction for the installation of photovoltaic panels on their primary residence. The DGT rules that to access these deductions, it is mandatory to hold both a pre-work and a post-work energy efficiency certificate.

The question raised

Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in the 50th additional provision of the LIRPF.

The DGT's ruling

To apply the deductions for works to improve energy efficiency, it is necessary to certify the improvement through energy efficiency certificates issued by a competent technician. Both the certificate issued before the start of the works (provided that no more than two years have passed since its issuance) and the certificate issued after their completion are required. Without both documents, the deduction shall not be applicable.

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