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V1791-24 17 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rehabilitación energética

Energy renovation tax deduction unavailable if prior certificate was not registered

A homeowner inquired whether they could claim the tax deduction for energy renovation works on their property for the 2023 tax year. The Tax Agency responded that this is not possible because the energy certificate issued prior to the works was not entered into the relevant register.

The question raised

Whether the deduction for energy rehabilitation works in dwellings may be applied in the income tax return for the 2023 tax year.

The DGT's ruling

To apply the deduction for rehabilitation works in residential buildings, the energy efficiency certificates must have been issued and registered in accordance with Royal Decree 390/2021. Although certificates issued before the commencement of the works are admitted, they must comply with the registration requirement. In the absence of a previously and correctly registered certificate, compliance with the requirements for the deduction cannot be proven.

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