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A taxpayer inquired whether an energy certificate issued after works can be used to prove the efficiency improvements required for an IRPF tax deduction. The Directorate General for Taxes (DGT) ruled that this is not possible, as the prior certificate must have been issued within the two years preceding the start of the works.
Question posed For the purposes of applying the deduction for works to improve energy efficiency in dwellings provided for in additional provision 50 of the LIRPF, the possibility of certifying the energy efficiency of the dwelling prior to the works by means of a certificate issued at a date subsequent to the execution of the same.
To apply the deductions for energy efficiency works, certificates issued before the commencement of the works are valid provided that no more than two years have elapsed between their issuance and the commencement of said works. A certificate issued at a date subsequent to the execution of the works is not valid for certifying the prior situation required by the regulations.
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