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V0551-24 9 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Prior energy efficiency cannot be proven with a certificate issued after works have been completed

The inquirer asks whether an energy certificate issued after works are completed can be used to prove prior efficiency and claim a tax deduction. The DGT rules that this is not possible, as the prior certificate must have been issued within the two years preceding the start of the works.

The question raised

Whether, for the purposes of applying the deduction for works to improve energy efficiency in dwellings, it is possible to certify the energy efficiency of the dwelling prior to the works with a certificate issued subsequent to their execution.

The DGT's ruling

To prove compliance with the requirements for energy efficiency deductions, certificates issued before the commencement of the works are valid provided that a period of two years has not elapsed between their issuance and the commencement of said works. A certificate issued subsequent to the execution of the works does not comply with this temporal requirement of the 50th additional provision of the Personal Income Tax Law.

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