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A taxpayer has enquired whether they can deduct the total amount of energy efficiency works invoices in 2023 or if the deduction must be based on payments made. The Directorate General for Taxes (DGT) has ruled that the deduction applies to the amounts paid in each tax year, subject to annual limits.
Cuestión planteada Si, a efectos de la aplicación de la deducción por obras para la mejora de la eficiencia energética en viviendas, puede incluir la totalidad del importe de las facturas emitidas en 2023 en la base de deducción de dicho ejercicio o, por el contrario, solo puede incluir las cantidades satisfechas en 2023 y, posteriormente, en las declaraciones de la renta de los ejercicios 2024 y 2025, deducirse las cantidades que vaya abonando en cada uno de esos ejercicios con motivo del fraccionamiento.
La deducción por obras de rehabilitación energética se practicará en relación con las cantidades satisfechas en cada período impositivo. Si el certificado de eficiencia energética se expide en el mismo ejercicio que los pagos, la deducción se aplica en ese ejercicio sobre lo pagado. Las cantidades que excedan la base máxima anual podrán deducirse en los ejercicios siguientes, junto con los nuevos pagos realizados, sin superar los límites establecidos.
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