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The consultant asks whether the energy efficiency deduction is valid if the energy certificate is registered after one month from its issue. The DGT responds that the one-month registration period is not a fundamental requirement for the deduction.
Question posed: Possibility of applying the deduction for energy efficiency improvements in the 2025 tax year if the certificate issued pursuant to Royal Decree 390/2021 has been registered after the one-month period from its issuance, or whether its registration would suffice even if it suffered from the formal defect of said period having elapsed.
To apply the deductions provided for in the fiftieth additional provision of the Personal Income Tax Law (LIRPF), the energy efficiency certificate must be issued and registered in accordance with Royal Decree 390/2021. The certificate meets the necessary requirements regardless of the timing of its registration relative to the date of issuance. The one-month submission period provided for in Royal Decree 390/2021 does not constitute a substantive requirement for the application of the deduction.
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