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V2081-24 26 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras

Tax deduction for energy efficiency works denied without a certificate issued within the last two years

A taxpayer inquired whether they could claim a tax deduction for energy efficiency improvement works on a residential building. The Tax Agency responded that this is not possible because the taxpayer does not possess a prior energy efficiency certificate issued within the two years preceding the start of the works.

The question raised

Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in paragraph 3 of the 50th additional provision of the LIRPF.

The DGT's ruling

To apply the deduction for energy rehabilitation works in buildings with predominantly residential use, it is necessary to certify the improvement through an energy efficiency certificate. Pursuant to the 50th additional provision of the Personal Income Tax Law (LIRPF), to certify compliance with the requirements, 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 said works. In the absence of such a prior certificate within the required period, the deduction is not applicable.

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