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A taxpayer inquired whether they could apply the tax deduction for energy efficiency works in the 2022 tax year, given that the subsequent energy certificate was issued that year but had not yet been entered into the registry due to application errors. The Directorate General of Taxes (DGT) ruled that the right to the deduction arises in the tax period in which the certificate is issued.
Cuestión planteada Posibilidad de aplicarse la deducción por obras para la mejora de la eficiencia energética en viviendas prevista en la disposición adicional 50ª de la LIRPF.
El derecho a practicar la deducción por obras de rehabilitación energética se genera en el período impositivo en el que se expide el certificado de eficiencia energética emitido después de las obras. Aunque el registro del certificado se produzca en un año posterior, si este fue expedido en el ejercicio actual, la deducción corresponde a dicho período. No obstante, el contribuyente no podrá aplicarse la deducción hasta que el certificado esté inscrito en el registro correspondiente.
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