Skip to content
Back to index
V1605-24 3 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rehabilitación energética

Energy efficiency tax deduction applies in the year the certificate is issued or the year of payment, as appropriate

A taxpayer inquired whether they could apply the energy efficiency works deduction in 2023 for a first project and in 2024 for a second, even if payments for the second project were split across both years. The Directorate General for Taxes (DGT) ruled that the deduction can be applied in the tax year the certificate is issued, which allows for the inclusion of amounts paid in previous years if the certificate is issued subsequently.

The question raised

Cuestión planteada - Si en el ejercicio 2023 puede aplicarse la deducción por obras para la rehabilitación energética en viviendas por el total de las cantidades satisfechas en dicho ejercicio, incluidas aquellas que corresponden a la segunda de las obras realizadas y cuya incidencia en la eficiencia energética del inmueble no está recogida en el certificado emitido con posterioridad a la primera de las obras.

Email
Contact