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V1251-23 11 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras

Prior energy efficiency cannot be proven using a certificate issued after works have been completed

The applicant asks whether an energy certificate issued after works are completed can be used to prove the building's prior energy efficiency. The DGT rules that this is not possible, as the certificate must have been issued no more than two years before the start of the works.

The question raised

Question posed For the purposes of applying the deduction for works to improve energy efficiency in dwellings provided for in the 50th additional provision of the LIRPF, the possibility of certifying the energy efficiency of the building prior to the works through an energy certificate issued subsequent to the works.

The DGT's ruling

To certify prior energy efficiency, certificates issued before the commencement of the works are valid provided that no more than two years have elapsed between their issuance and the commencement of the works. A certificate issued subsequent to the execution of the works does not comply with this temporal requirement of the 50th additional provision of the LIRPF.

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