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V1877-23 28 June 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

The energy efficiency deduction cannot be applied if the prior certificate is more than two years old

A taxpayer inquired whether they could apply the deductions for energy efficiency works after installing photovoltaic panels in 2022. The Tax Agency responded that it is not possible because the energy efficiency certificate prior to the commencement of the works dated from 2018, exceeding the permitted two-year period.

The question raised

Question posed: Possibility of applying the deduction for works to improve the energy efficiency of dwellings provided for in the fiftieth additional provision of the Personal Income Tax Law.

The DGT's ruling

To prove compliance with the requirements for deductions for energy rehabilitation works, energy efficiency certificates issued before the commencement of the works shall only be valid if a period of two years has not elapsed between their issuance and the commencement of said works. As more than two years have elapsed between the 2018 certificate and the 2022 works, this requirement of the fiftieth additional provision of the Personal Income Tax Law (LIRPF) is not met.

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