Skip to content
Back to index
V1422-24 13 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax deduction requires a certificate issued within the last two years

A taxpayer inquired whether they could claim a tax deduction for energy efficiency works on their home without having an energy certificate issued within the two years prior to the start of the works. The Directorate-General for Taxes (DGT) ruled that the deduction cannot be applied if such a prior certificate is not available.

The question raised

Whether it is possible to apply the deduction for works aimed at improving energy efficiency in dwellings without being in possession of an energy certificate prior to the works that meets the requirements demanded in the 50th additional provision of Law 35/2006, of November 28, on Personal Income Tax.

The DGT's ruling

To prove compliance with the requirements for energy rehabilitation tax deductions, 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 start of said works. As the taxpayer does not possess a prior certificate within that period, the deduction cannot be applied.

Book your free first meeting