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The applicant inquired whether energy efficiency improvements to their home could be proven using methods other than an energy efficiency certificate. The DGT ruled that regulations require such improvements to be verified by a certificate issued by a competent technician following the completion of the works.
Cuestión planteada A efectos de la aplicación de la deducción por obras de rehabilitación energética en viviendas, si podría acreditar la mejora de la eficiencia energética mediante medios distintos del certificado que exige la normativa.
Para aplicar la deducción por obras de rehabilitación energética, la mejora en el consumo de energía primaria no renovable o la mejora de la calificación energética debe acreditarse mediante un certificado de eficiencia energética expedido por el técnico competente después de la realización de las obras. Asimismo, se requiere un certificado expedido antes del inicio de las obras, siempre que no hayan transcurrido dos años entre su expedición y el inicio de las mismas.
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