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The inquirer asks whether an energy certificate issued before works but registered after them can be used for the energy efficiency tax deduction. The DGT rules that it is valid provided it was registered in accordance with Royal Decree 390/2021.
Question posed: Whether, for the purposes of applying the deduction for works to improve energy efficiency in dwellings, an energy certificate issued prior to the works and registered after the works is valid.
The energy certificate registered pursuant to Royal Decree 390/2021 is valid to certify the efficiency prior to the works, even if its registration occurs after the execution thereof. The right to the deduction arises in the tax period in which the certificate issued after the works is released. To apply the deduction in a tax year, the certificate must have been issued in said tax year and must be entered in the registry.
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