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V1057-25 25 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rehabilitación energética

Inability to claim energy efficiency rehabilitation deduction if energy certificate not issued before 2025

The taxpayer asks whether the cost of a municipal construction permit can be included in the energy efficiency rehabilitation deduction for income tax, having paid the permit in 2025 for a 2024 renovation. The DGT responds that, although the permit is a necessary expense for the work, it is not deductible as it was paid after the deadline for issuing the energy efficiency certificate.

The question raised

Cuestión planteada Posibilidad de aplicar la deducción por obras de rehabilitación energética a la parte correspondiente al coste de la licencia expedida por el ayuntamiento para poder realizar la obra y período impositivo en el que, en su caso, debería aplicarla.

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