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A taxpayer inquired whether, after being unable to claim the full energy efficiency tax deduction in 2022 due to insufficient tax liability, they could obtain a new certificate to apply it in 2023. The Directorate General of Taxes (DGT) ruled that the right to the deduction arises in the tax year in which the certificate is issued following the works.
Cuestión planteada En caso de que obtenga un nuevo certificado energético, posibilidad de aplicarse de nuevo la deducción por las citadas obras en el ejercicio 2023.
La deducción se practica en el período impositivo en que se expide el certificado de eficiencia energética tras las obras. Si el certificado se expidió en 2022, el derecho a la deducción se genera en ese ejercicio, independientemente de que se emitan otros certificados posteriores para la misma vivienda. Además, la normativa no permite deducir en ejercicios posteriores cantidades no aplicadas por insuficiencia de cuota íntegra.
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