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V1185-23 9 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax deduction denied without a prior certificate issued within the last two years

A homeowners' association enquired whether they could apply for a tax deduction for energy efficiency improvement works after reducing non-renewable primary energy consumption by more than 30%. The Directorate-General for Traffic (DGT) ruled that this is not possible because they did not possess a prior energy efficiency certificate issued within the two years preceding the start of the works.

The question raised

Question raised: Possibility of applying the deduction for works to improve energy efficiency in dwellings as provided for in section 3 of the 50th additional provision of the LIRPF.

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