Skip to content
Back to index
V2991-23 14 November 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras

Prior and subsequent energy efficiency certificates required for energy efficiency tax deductions

A taxpayer inquired about the requirements for applying the tax deduction for energy efficiency improvement works on their property. The DGT ruled that it is mandatory to hold an energy efficiency certificate issued before the commencement of the works and another one following their completion.

The question raised

Question raised: Requirements for applying the deduction for works to improve energy efficiency in dwellings provided for in the 50th additional provision of the Personal Income Tax Law (LIRPF).

The DGT's ruling

To prove compliance with the requirements for energy rehabilitation work deductions, it is necessary to possess both the prior energy efficiency certificate (issued in the two years preceding the start of the works) and the certificate issued after their completion. If both documents are not held, it will not be possible to apply the deduction.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact