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V1637-22 8 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Accreditation via prior and subsequent energy efficiency certificates required for DA 50th LIRPF deduction

The applicant asks whether they can claim the tax deduction for energy efficiency improvements after installing photovoltaic panels without possessing the relevant energy efficiency certificates. The DGT rules that the deduction cannot be applied due to the lack of the necessary accreditation.

The question raised

Whether the deduction for energy efficiency improvement works provided for in the 50th Additional Provision of the LIRPF may be applied.

The DGT's ruling

To apply the deductions set forth in the 50th Additional Provision of the Personal Income Tax Law (LIRPF), it is essential to prove the improvement by means of an energy efficiency certificate issued by a competent technician after the works, comparing it with the certificate issued prior to the commencement of said works. The prior certificate must have been issued within the two years preceding the start of the works. As the inquirer does not possess either of the two required certificates, the deduction cannot be applied.

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