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The taxpayer asks whether they can prove their home's energy efficiency using a certificate issued after renovations, as they do not possess a previous one. The DGT rules that this is not possible because regulations require the prior certificate to have been issued within the two years preceding the start of the works.
Question posed For the purposes of applying the deduction for works to improve energy efficiency in dwellings, the possibility of proving the energy efficiency of the dwelling prior to the performance of the works by means of an energy certificate issued subsequent to the execution of the same.
To prove compliance with the requirements for energy efficiency 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 commencement of said works. If a certificate issued within that two-year prior period is not available, it is not possible to prove the improvement in efficiency through a certificate issued subsequent to the execution of the works.
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