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V1528-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · deducción por eficiencia energética

The energy efficiency deduction applies in the tax period in which the energy certificate is issued

A query was raised regarding whether the validity of an energy efficiency certificate for tax deduction purposes depends on its date of issue or its registration. The Directorate-General for Taxes (DGT) ruled that the certificate must be both issued and registered to qualify for the deduction.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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