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V3192-23 11 December 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax relief requires a certificate issued no more than two years before works begin

A taxpayer inquired whether they could claim tax relief for the installation of photovoltaic panels without having an energy efficiency certificate issued prior to the works. The Directorate-General for Taxes (DGT) ruled that this is not possible, as the requirement to possess a certificate issued within the two years preceding the start of the works has not been met.

The question raised

Question posed: Possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in the 50th additional provision of the LIRPF.

The DGT's ruling

To prove compliance with the requirements for energy rehabilitation work deductions, energy efficiency certificates issued before the commencement of the works are valid, provided that a period of two years has not elapsed between their issuance and the commencement of said works. As the taxpayer does not possess a prior certificate issued within the two years preceding the commencement of the works, they cannot apply the deduction provided for in the 50th additional provision of the Personal Income Tax Law (LIRPF).

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