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V1649-22 8 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax deduction requires a certificate issued prior to works

A taxpayer inquired whether they could claim the energy efficiency tax deduction (for solar panel installation) without having an energy efficiency certificate issued before the works began. The Directorate-General for Traffic (DGT) ruled that this is not possible, as the regulations require proof of improvement by comparing the post-work certificate with one issued before the commencement of the works.

The question raised

Possibility of applying the deduction for works to improve the energy efficiency of their dwelling.

The DGT's ruling

To apply the deductions for improvements in energy efficiency, it is necessary to certify the reduction in heating/cooling demand or non-renewable primary energy consumption through the comparison of certificates. The certificate issued before the start of the works is valid provided that no more than two years have elapsed between its issuance and the commencement of said works. As the applicant does not possess a prior certificate within that period, they cannot certify compliance with the requirements.

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