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The consultant asks whether energy efficiency improvements carried out in 2022 can be deducted in their 2024 tax return. The DGT responds that the deduction can be claimed in the tax period following the issue of the energy efficiency certificate, provided the conditions are met.
Question raised: Whether the deduction for energy rehabilitation works in dwellings can be applied in the income tax return corresponding to the 2024 fiscal year.
The deduction for the reduction in heating and cooling demand (20%) is applied in the tax period in which the energy efficiency certificate issued after the works is released. If the certificate is issued in a period subsequent to the payment for the works, the deduction is applied in the latter for the amounts paid since the entry into force of Royal Decree-Law 19/2021. For the prior certificate to be valid, no more than two years must have elapsed between its issuance and the commencement of the works. Subsidies received or to be received by definitive resolution must be deducted from the deduction base.
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