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V3163-21 21 December 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax deduction unavailable if previous certificate is over two years old

A taxpayer inquired whether they could apply for tax deductions for energy efficiency improvement works on their property. The Directorate-General for Taxes (DGT) ruled that this is not possible because the energy efficiency certificate issued prior to the commencement of the works is more than two years old.

The question raised

Whether the deduction for energy efficiency improvement works in dwellings may be applied to the Individual Income Tax return.

The DGT's ruling

To prove compliance with the requirements for deductions, certificates issued before the start of the works are valid provided that a period of two years has not elapsed between their issuance and the commencement of said works. Having exceeded this period, the deduction cannot be applied. The regulations require that the prior certificate complies with this time limit.

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