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V1980-23 7 July 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 without a prior certificate issued no more than two years before the works

A taxpayer inquired whether they could apply the deduction for the installation of solar panels without having an energy efficiency certificate prior to the works. The DGT responds that, as they do not possess said certificate issued within the two years preceding the commencement of the works, the legal requirements are not met.

The question raised

Question raised: Possibility of applying the deduction for works aimed at improving energy efficiency in dwellings.

The DGT's ruling

To prove compliance with the requirements for energy efficiency deductions, certificates issued before the commencement of the works are valid provided that a period of two years has not elapsed between their issuance and the commencement of the works. In the absence of a prior certificate within that period, the deduction is not applicable.

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What is published here, applied to a company or a specific case. The first meeting is free.

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