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The inquirer asks whether the tax deduction for energy efficiency improvement works can be applied without having an energy efficiency certificate issued prior to the execution of the works. The DGT rules that the deduction cannot be applied if such a certificate was not issued before the commencement of the works.
Question posed: Possibility of applying the deduction for works to improve the energy efficiency of their dwelling pursuant to the second and third paragraphs of the 50th additional provision 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 compliance with the requirements through energy efficiency certificates. Pursuant to the 50th additional provision of the Personal Income Tax Law (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 start of the works. As the taxpayer does not possess a prior certificate within that period, the deduction cannot be applied.
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