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The taxpayer asks whether, for the deduction for works improving non-renewable primary energy consumption, it is mandatory to have an energy efficiency certificate before commencing the works. The DGT responds that, according to the regulations, certificates issued before the start of the works are only valid if no more than two years have elapsed since their issuance.
Question posed: Whether, in relation to the deduction for works that improve non-renewable primary energy consumption, a prior energy efficiency certificate is necessary before the start of such works, or if said improvement can be proven through other means.
To prove compliance with the requirements for energy rehabilitation deductions, energy efficiency certificates issued before the start of the works are valid, provided that a period of two years has not elapsed between their issuance and the commencement of the works. If such a certificate is not available prior to the start of the works, it will not be possible to apply the deduction.
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