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V2080-24 26 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax deduction requires prior registration of the certificate

The applicant asks whether they can apply for the energy efficiency works tax deduction using an energy certificate issued before the works but not yet registered. The DGT rules that the deduction cannot be applied until the certificate has been formally registered.

The question raised

Whether, in the event of registering the energy certificate prior to the works after the completion of the same, the deduction for works to improve energy efficiency in dwellings provided for in the 50th additional provision of the LIRPF could be applied.

The DGT's ruling

To prove compliance with the requirements for deductions, energy efficiency certificates must have been issued and registered in accordance with Royal Decree 390/2021. If the certificate issued prior to the commencement of the works does not comply with the provisions of the 50th additional provision of the LIRPF due to a lack of registration, the deduction shall not be applicable until its registration has been carried out.

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