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A taxpayer inquired whether they could claim a tax deduction for the installation of photovoltaic panels without having an energy certificate issued before the works began. The Directorate-General for Traffic (DGT) ruled that this is not possible, as regulations require proof of improvement compared to a certificate issued no more than two years before the start of the works.
Question posed: Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in the 50th additional provision of Law 35/2006, of November 28, on Personal Income Tax.
To apply deductions for energy efficiency improvement works, it is necessary to prove the improvement through an energy efficiency certificate issued after the works in comparison to the one issued before the commencement of the same. Prior certificates are only valid if they were issued such that no more than two years have elapsed between their date of issuance and the commencement of the works. As the taxpayer does not possess a prior certificate within that period, they cannot prove compliance with the requirements.
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