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A taxpayer inquired whether the reduction in non-renewable primary energy consumption could be proven through means other than an energy certificate following the installation of photovoltaic panels. The DGT ruled that an energy efficiency certificate obtained prior to the commencement of works is mandatory to satisfy the requirements for the tax deduction.
Question posed For the purposes of applying the deduction for works to improve energy efficiency in dwellings provided for in the 50th additional provision of the LIRPF, the possibility of proving the reduction in non-renewable primary energy consumption by means other than the energy certificate.
To apply the deduction for the improvement of non-renewable primary energy consumption, it is necessary to prove the reduction of the indicator through an energy efficiency certificate issued by a competent technician after the works, in comparison to the one issued before the commencement of the same. Section 5 of the 50th additional provision of the LIRPF requires that certificates be issued and registered in accordance with Royal Decree 390/2021. As the taxpayer does not possess the certificate prior to the commencement of the works, they cannot prove compliance with the requirements for the deduction.
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