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The taxpayer asks whether the deduction for energy rehabilitation works can be claimed in 2025. The Tax Agency confirms that the right to deduction arises in the tax period when the energy efficiency certificate is issued.
Question raised: Possibility of applying the deduction provided for in section 3 of the 50th additional provision of Law 35/2006, of November 28, on Personal Income Tax, in the 2025 fiscal year.
The right to claim the deduction arises in the tax period in which the energy efficiency certificate is issued following the works. The taxpayer may apply the deduction in the income tax return for the fiscal year in which the certificate was issued, even if its registration in the corresponding registry occurs after January 1 of the following year. To this end, all other regulatory requirements must be met.
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