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A taxpayer inquired whether improvements in non-renewable primary energy consumption could be proven using methods other than an energy efficiency certificate. The DGT ruled that the certificate is indispensable to certify a reduction in consumption or an improvement in the energy rating.
Cuestión planteada Si la deducción por obras de mejora del consumo de energía primaria no renovable prevista en el apartado 2 de la DA 50ª de la LIRPF, se puede aplicar si se acredita tal mejora con medios distintos del certificado de eficiencia energética exigido a estos efectos.
Para aplicar la deducción por obras de mejora del consumo de energía primaria no renovable, es necesario acreditar la reducción de al menos un 30% del indicador de consumo o la obtención de una clase energética «A» o «B». Esta mejora debe acreditarse mediante un certificado de eficiencia energética expedido por el técnico competente después de la realización de las obras. Si no se dispone de dicho certificado, no se considera acreditada la mejora y no se cumplen los requisitos de la disposición adicional quincuagésima de la LIRPF.
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