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V2397-23 6 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax deduction requires a certificate issued within the last two years

A taxpayer inquired whether an energy certificate is mandatory before commencing works to qualify for the energy efficiency improvement tax deduction. The Directorate-General for Traffic (DGT) ruled that if no prior certificate was issued within the two years preceding the start of the works, the deduction cannot be applied.

The question raised

Question posed: Whether, for the application of the deduction for works to improve energy efficiency in dwellings, it is an indispensable requirement to be in possession of the energy certificate prior to the execution of the works.

The DGT's ruling

To prove compliance with the requirements for energy rehabilitation work deductions, certificates issued before the commencement of the works are valid provided that no more than two years have elapsed between their issuance and the start of the works. If such a prior certificate is not available within that period, the deduction shall not apply.

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