Skip to content
Back to index
V2206-22 21 October 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax deduction requires an energy certificate issued prior to works

A taxpayer inquired whether they could claim the tax deduction for solar panel installation without having an energy certificate issued before the works began. The Directorate-General for Traffic (DGT) ruled that this is not possible, as regulations require proof of improvement based on a certificate issued before the start of the works.

The question raised

Possibility of applying the deduction for works to improve the energy efficiency of the dwelling in accordance with the fiftieth additional provision of the LIRPF.

The DGT's ruling

To apply the deductions provided for in the fiftieth additional provision of the Personal Income Tax Law (LIRPF), it is necessary to prove the improvement in efficiency by means of an energy efficiency certificate issued after the works, comparing it with the certificate issued before the commencement of the same. According to the regulations, previous certificates are valid if they have been issued within a period not exceeding two years prior to the commencement of the works. As the taxpayer does not possess a previous certificate, they cannot prove compliance with the requirements for the deduction.

Book your free first meeting