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The inquirer asks whether the tax deduction for installing photovoltaic panels can be applied without having an energy efficiency certificate issued before the works began. The DGT rules that the deduction cannot be applied, as the requirement to possess a certificate issued within the two years preceding the start of the works has not been met.
Question posed: Whether the deduction for energy efficiency improvement works in dwellings may be applied in the Personal Income Tax return.
To apply the deductions for energy efficiency improvement works, the energy efficiency certificates must have been issued and registered in accordance with Royal Decree 390/2021. To prove compliance with the requirements, 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. In the absence of a prior certificate within that period, the deduction cannot be applied.
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