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The consultant asks whether costs of batteries installed in 2025 can be deducted using previous solar panel energy certificates. The DGT responds that this is not possible as the batteries were installed after the energy certificate certifying energy efficiency improvements was issued.
Question posed: Whether the cost of batteries installed after the issuance of the subsequent energy certificate can be deducted in the Personal Income Tax (IRPF) return corresponding to the 2025 fiscal year.
To deduct battery installation expenses, the taxpayer must possess new energy certificates proving the corresponding energy improvement. Since the battery installation was carried out after the issuance of the energy certificate following the solar panel works, the requirements of the provision for deducting said expenses are not met.
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