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V1261-24 31 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax deduction denied if prior certificate is not registered

A taxpayer inquired whether they could claim a tax deduction for energy efficiency improvements following works carried out in 2023. The Tax Agency ruled that this is not possible because the energy certificate issued before the commencement of the works was not entered into the relevant registry.

The question raised

Cuestión planteada Si en su caso podría aplicarse la deducción por obras para la mejora de la eficiencia energética en viviendas.

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