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The taxpayer asks whether an energy certificate issued after the works can be used to prove prior efficiency and apply the deduction. The DGT responds that this is not possible because the regulations require that the prior certificate must have been issued within the two years preceding the start of the works.
Question posed For the purposes of applying the deduction for works to improve energy efficiency in dwellings, the possibility of proving the energy efficiency of the dwelling prior to the performance of the works by means of an energy certificate issued subsequent to the same.
To prove compliance with the requirements for energy efficiency deductions, certificates issued before the start of the works are valid provided that no more than two years have elapsed between their issuance and the commencement of the works. Therefore, it is not possible to prove prior energy efficiency through a certificate issued at a date subsequent to the execution of the works.
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