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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

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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