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V0444-26 27 February 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de rehabilitación

Energy efficiency certificates older than two years not valid for rehabilitation deduction

The consultant asks whether an energy efficiency certificate from 2016 is valid for claiming the 2021 rehabilitation deduction. The DGT responds that it is not valid as the certificate must have been issued at most two years before the start of the works.

The question raised

Question posed - Whether a certificate registered in 2016 is valid for the purpose of applying the deduction for energy rehabilitation works provided for in section 3 of the 50th additional provision of the LIRPF for integral rehabilitation works commenced in October 2021.

The DGT's ruling

For the deduction for energy rehabilitation works, certificates issued before the commencement of the works are only valid if no more than two years have elapsed between their issuance and the commencement of said works. In the case of photovoltaic installation, the taxpayer may apply the deduction if the efficiency improvement requirements are met and the certificate is issued before 2026. The deduction base must deduct any public aid received.

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What is published here, applied to a company or a specific case. The first meeting is free.

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