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V2093-24 26 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción estatal

Energy efficiency tax deduction cannot be applied without a pre-work certificate

A taxpayer inquired whether energy efficiency improvements to their home could be proven through means other than an energy certificate to claim a tax deduction. The Directorate-General for Traffic (DGT) ruled that, in the absence of the certificate required by law prior to the works, the deduction cannot be applied.

The question raised

For the purposes of applying the state deduction for works to improve energy efficiency in dwellings provided for in paragraph 3 of the 50th additional provision of the LIRPF, whether there is a possibility to prove the energy efficiency of the property prior to the execution of the works through means other than the energy certificate.

The DGT's ruling

To apply the deductions for energy rehabilitation works, it is necessary to prove the improvement through energy efficiency certificates. According to the 50th additional provision of the LIRPF, certificates issued before the start of the works are valid provided that two years have not elapsed since their issuance. As the taxpayer does not possess the certificate prior to the start of the works, the requirements for the deduction are not met.

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