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V1814-24 19 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de rehabilitación

Energy renovation tax deduction cannot be applied if the prior certificate has not been registered

A homeowner inquired whether they could apply 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 efficiency certificate issued prior to the start of 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 fiscal year.

The DGT's ruling

To apply the deduction for rehabilitation works in buildings for residential use, the energy efficiency certificates must have been issued and registered in accordance with Royal Decree 390/2021. Certificates issued before the commencement of the works are only valid if two years have not elapsed between their issuance and the commencement of said works. In the absence of a previously issued and correctly registered certificate, the requirements for the deduction are not met.

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