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A taxpayer inquired whether they could apply for the energy rehabilitation tax deduction on their single-family home and if the improvement could be proven without an energy performance certificate. The DGT ruled that the deduction is applicable provided the requirements for improved consumption or rating are met, but it is mandatory to substantiate this through an energy performance certificate.
Question posed: Whether the deduction provided for in section 3 of the 50th Additional Provision of the Personal Income Tax Law may be applied, and whether the aforementioned improvement can be proven by means other than the energy efficiency certificate.
Owners of dwellings in buildings of predominantly residential use may deduct 60% of the amounts paid for energy rehabilitation works carried out until December 31, 2023. To this end, a reduction in non-renewable primary energy consumption of at least 30%, or an improvement in the rating to class "A" or "B", must be proven by means of a building energy efficiency certificate. Without the energy efficiency certificate issued by a competent technician following the works, the improvement is not considered proven and the requirement for the deduction is not met.
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