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A taxpayer inquired whether they could claim tax relief for installing photovoltaic panels without having an energy efficiency certificate issued prior to the works. The DGT ruled that such a certificate, issued before the commencement of the works, is mandatory to prove the improvement.
Question posed: Possibility of applying the deduction for works to improve the energy efficiency of their dwelling pursuant to additional provision 50 of the Personal Income Tax Law without possessing a prior energy efficiency certificate.
To apply the deductions for energy rehabilitation works, it is necessary to prove the improvement through an energy efficiency certificate issued after the works in comparison to the one issued before the commencement of the same. Pursuant to additional provision 50 of the LIRPF, 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 the works. As the taxpayer does not possess a prior certificate within that period, the deduction cannot be applied.
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