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V2367-22 16 November 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Requirement of a prior energy certificate for energy efficiency tax deductions

A taxpayer asks whether they can claim tax deductions for energy efficiency works (installation of photovoltaic panels) if they do not possess an energy certificate issued prior to the works. The Directorate-General for Traffic (DGT) responds that the deduction cannot be applied, as the requirement to demonstrate improvement against a previous certificate has not been met.

The question raised

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

The DGT's ruling

To apply the deductions provided for in the 50th additional provision of the Personal Income Tax Law (LIRPF), it is necessary to prove the improvement in efficiency through an energy efficiency certificate issued after the works, comparing it with one issued before the commencement of the same. The text requires that, to prove compliance, certificates issued before the start of the works be valid provided that no more than two years have elapsed between their issuance and the commencement of the works. As the taxpayer does not possess said prior certificate, they cannot prove the required reduction in demand or consumption.

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