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V1535-24 24 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras

Energy certificates issued before works but registered afterwards are valid for income tax deductions

Consultants inquired whether an energy efficiency certificate issued prior to works, but registered after their completion, is valid for energy efficiency improvement tax deductions. The DGT ruled that it is valid provided it has been registered in accordance with Royal Decree 390/2021.

The question raised

Whether, for the purposes of applying the deduction for works to improve energy efficiency in dwellings, an energy certificate issued prior to the commencement of the works and registered subsequent to them is valid.

The DGT's ruling

To certify the energy efficiency prior to the works, the certificate issued before the commencement of the same is valid, provided that it has been registered in accordance with Royal Decree 390/2021. The document must comply with the energy efficiency certification regulations for buildings in order to meet the necessary requirements.

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