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The taxpayer asks whether they can apply the deduction for works to improve energy efficiency in their building after reducing non-renewable primary energy consumption by more than 30%. The DGT responds that it is not possible because they do not possess a prior energy efficiency certificate issued within the two years preceding the start of the works.
Question posed: Possibility of applying the deduction for works to improve energy efficiency in dwellings.
To apply the deduction for rehabilitation works in buildings of predominantly residential use, it is necessary to certify the improvement through an energy efficiency certificate. To certify compliance with the requirements, certificates issued before the start of the works are valid provided that a period of two years has not elapsed between their issuance and the commencement of the works. As the taxpayer does not possess said prior certificate within that period, they cannot apply the deduction.
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