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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.
Question raised: The applicants, co-owners of their primary residence, carried out comprehensive renovation works in the 2023 fiscal year aimed at improving energy efficiency. Prior to the works, they held an energy efficiency certificate issued and registered on October 2, 2021. The certificate issued after the works was issued on December 28, 2023, certifying an improvement of more than 30 percent in non-renewable primary energy consumption. Said certificate could not be registered in the 2023 fiscal year due to technical problems with the regional registry, and was finally registered in June 2025.
The right to deduction arises in the tax period in which the energy efficiency certificate issued subsequent to the works is issued. Although the registration may be subsequent, if the certificate was issued in 2023, the deduction applies to said fiscal year. Regarding the prior certificate, it is only valid if no more than two years have elapsed between its issuance and the commencement of the works.
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