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A homeowners' association inquired whether property owners could claim tax deductions for works aimed at improving the building's energy efficiency. The Directorate-General for Taxes (DGT) ruled that this is not possible if an energy efficiency certificate was not issued within the two years preceding the start of the works.
Cuestión planteada Posibilidad de que los propietarios de la comunidad se apliquen la deducción por obras para la mejora de la eficiencia energética en viviendas prevista en el apartado 3 de la disposición adicional 50ª de la LIRPF.
Para aplicar la deducción por obras de rehabilitación energética en edificios de uso residencial, es necesario acreditar la mejora mediante un certificado de eficiencia energética. Según la normativa, para acreditar el cumplimiento de los requisitos, son válidos los certificados expedidos antes del inicio de las obras siempre que no hayan transcurrido más de dos años entre su expedición y el inicio de las mismas. Al no contar con dicho certificado previo en el caso consultado, no procede la deducción.
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