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The taxpayer asks whether a technical certificate indicating the absence of prior heating can substitute for the required energy efficiency certificate. The DGT responds that, as it is a new dwelling constructed after rehabilitating a warehouse, the improvement relative to a previous situation cannot be proven.
Question posed: Whether, for the purposes of applying the deduction for works to improve energy efficiency in dwellings, the certificate issued by the technician is a valid document to prove the energy efficiency of the property in substitution of the energy certificate required by the regulations.
To apply the deductions under the 50th additional provision of the LIRPF, improvements must be proven through energy efficiency certificates issued both prior to and following the works. In the case of a warehouse rehabilitated to become a dwelling, it is not possible to prove the improvement in efficiency relative to the previous situation. Therefore, the aforementioned deductions are not applicable.
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