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V1533-24 21 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 valid certificate issued within the last two years

A taxpayer inquired whether they could claim a tax deduction for installing photovoltaic panels without having an energy certificate issued within the two years preceding the start of the works. The Directorate-General for Traffic (DGT) ruled that the deduction cannot be applied, as the requirement to demonstrate improvement against a valid prior certificate has not been met.

The question raised

Whether the deduction for works aimed at improving energy efficiency in dwellings may be applied.

The DGT's ruling

To prove compliance with the requirements for energy efficiency deductions, 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 certificate issued within that prior period, they cannot prove the reduction in demand or consumption required by the regulations.

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