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The inquirer asks whether they can apply the tax deduction for energy efficiency works in 2023, having paid part of the costs in 2022 and the remainder in 2023, with certificates issued in 2022. The DGT rules that it is possible to apply the deduction in 2023 for the amounts paid during that year, provided that the energy efficiency improvement requirements are met.
Question raised: Whether the deduction for energy rehabilitation works in dwellings can be applied in the 2023 fiscal year, given that the energy certificates were issued in 2022 but part of the work was paid in 2023.
The deduction for rehabilitation works in buildings for residential use is applied in the tax periods in which the amounts are paid, provided that the energy efficiency certificate has been issued before the end of said period. If the certificate is issued in a period subsequent to the payment, the deduction is applied in the period of the payment. In the case of payments spread over several years, the amounts paid may be deducted in each fiscal year, respecting the annual and cumulative limits.
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