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A taxpayer inquired whether they could claim the tax deduction for energy efficiency improvements 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 by comparing a post-work certificate with one issued before the commencement of the works.
Question posed: Possibility of applying the deduction for works to improve the energy efficiency of one's dwelling in accordance with the fiftieth additional provision of the Personal Income Tax Law without possessing a prior energy efficiency certificate.
To apply the deductions provided for in the fiftieth additional provision of the Personal Income Tax Law (LIRPF), it is necessary to certify the improvement in energy efficiency by means of a certificate issued after the works, in comparison to the certificate issued prior to the commencement of the same. Paragraph 5 of said provision establishes that prior certificates are valid if they have been issued within the two years preceding the commencement of the works. In the absence of this prior certificate, it is not possible to certify compliance with the requirements for the deduction.
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