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The inquirer asks whether a certificate issued in 2022 (following initial works) can serve as a baseline for a second set of works carried out in 2023. The DGT rules that it can, as that certificate reflects the situation prior to the new interventions.
Cuestión planteada A efectos de la aplicación de la deducción prevista en la disposición adicional 50ª de la LIRPF por la segunda de las obras realizadas, si es posible utilizar como certificado previo a las mismas, el certificado que fue emitido en el año 2022 y que es anterior al inicio de la primera de las obras.
Para la deducción de la disposición adicional 50ª de la LIRPF, el certificado emitido tras las obras de 2022 es válido para acreditar la situación previa a las obras de 2023. Este documento refleja la situación energética del inmueble antes de las nuevas ampliaciones. Además, los certificados expedidos antes del inicio de las obras son válidos si no han pasado más de dos años desde su expedición.
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