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V3263-23 19 December 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax deduction cannot be applied without a pre-renovation certificate (if required to prove improvement)

A taxpayer inquired whether energy efficiency tax deductions for works on their primary residence could be applied without having an energy certificate issued prior to the start of the works. The Directorate-General for Taxes (DGT) ruled that the deduction cannot be applied, 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

Possibility of applying the aforementioned deduction.

The DGT's ruling

To apply the deductions for energy rehabilitation works, it is necessary to prove the improvement through an energy efficiency certificate issued after the works. Pursuant to the 50th additional provision of the LIRPF, certificates issued before the commencement of the works shall be valid to prove compliance with the requirements, provided that no more than two years have elapsed between their issuance and the commencement of the works. As the taxpayer does not possess a prior certificate within that period, the deduction cannot be applied.

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