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Taxpayers ask whether energy efficiency deductions can be claimed in 2023, as the certificate was issued in 2023 but registered in 2025. The DGT states that the right arises upon certificate issuance and that the validity of the certificate depends on whether works started before or after two years from issuance.
Cuestión planteada Los consultantes, copropietarios de su vivienda habitual, realizaron en el ejercicio 2023 obras de reforma integral orientadas a la mejora de la eficiencia energética. Con carácter previo a las obras disponían de un certificado de eficiencia energética expedido y registrado el 2 de octubre de 2021. El certificado posterior a las obras fue expedido el 28 de diciembre de 2023, acreditando una mejora superior al 30 por ciento en el consumo de energía primaria no renovable. Dicho certificado no pudo ser registrado en el ejercicio 2023 por problemas técnicos del registro autonómico, siendo finalmente registrado en junio de 2025.
El derecho a la deducción se genera en el período impositivo en que se expide el certificado de eficiencia energética posterior a las obras. Aunque el registro sea posterior, si el certificado se expidió en 2023, la deducción procede en dicho ejercicio. Respecto al certificado previo, solo es válido si no han transcurrido más de dos años entre su expedición y el inicio de las obras.
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