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V1624-26 17 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · deducción por obras de rehabilitación

Validity of energy certificate issued before works despite registration after invoice

The consultant asks whether an energy efficiency certificate is valid for deductions on works if it is registered after the invoice date but issued before the works start. The DGT responds that the validity depends on the date of issue by the technician, not the registration date.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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