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V1647-22 8 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Requirements for energy efficiency tax deductions: prior certification and co-ownership accreditation

A taxpayer asks whether they can apply for energy efficiency tax deductions without having an energy certificate issued before the works. The DGT rules that this is not possible due to the absence of such a prior certificate and clarifies the procedure for co-owners.

The question raised

Question posed: First, whether the deduction for energy efficiency improvement works in dwellings may be applied to their Personal Income Tax return.

The DGT's ruling

To apply the deductions for improvements in energy efficiency, it is necessary to certify the improvement relative to an energy efficiency certificate issued before the commencement of the works, provided that this certificate is not more than two years old. In the case of co-ownership, each person may deduct the proportional part of the amounts paid according to their ownership interest, even if the invoice is in the name of only one person, and may certify payment through other valid means.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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