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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

Whether in the 2023 tax year the deduction for works for the energy rehabilitation of dwellings may be applied for the total amount paid in said year, including those corresponding to the second of the works carried out and whose impact on the energy efficiency of the property is not recorded in the certificate issued subsequent to the first of the works.

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