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V3180-23 11 December 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras

Energy efficiency certificates mandatory for tax deductions on energy improvement works

A query was raised regarding whether a reduction in non-renewable primary energy consumption could be proven using solar inverter data instead of energy efficiency certificates. The DGT ruled that both pre-existing and post-work energy efficiency certificates are mandatory.

The question raised

Question posed: Whether, for the purposes of applying the deduction for works to improve energy efficiency in dwellings, the taxpayer can prove the reduction in non-renewable primary energy consumption of their dwelling through the information provided by the installed solar inverter, without the need to provide the energy efficiency certificates required by the regulations.

The DGT's ruling

To prove compliance with the requirements for energy rehabilitation work deductions, it is necessary to present both the energy certificate issued before the start of the works (provided that no more than two years have passed since its issuance) and the energy certificate issued after their completion. If both documents are not available, it will not be possible to apply the deduction.

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