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The inquirer asks whether the deduction for energy efficiency works may be applied in 2023 and whether the subsequent certificate must be registered. The DGT responds that it may be applied in 2023 provided that the certificate is registered and the requirements are met, and that for future works, the current certificate may be used as a prior certificate if it was issued less than two years ago.
Question posed: Whether the deduction for works to improve energy efficiency in dwellings may be applied in the 2023 tax year and, if so, whether the energy certificate subsequent to the works must be registered.
The deduction for energy rehabilitation works in buildings for residential use may be applied in the period in which the energy efficiency certificate is issued. However, the taxpayer may not apply the deduction until the certificate is entered in the corresponding registry. For works carried out in 2024, the certificate issued following the 2023 works shall be valid as a prior certificate provided that two years have not elapsed since its issuance.
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