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The consultant asks in which tax period the energy efficiency deduction should be claimed if payment was made in 2025 but the certificate is issued in 2026. The DGT responds that the deduction must be claimed in the tax year when the certificate is issued.
Cuestión planteada Si tiene derecho a aplicar la deducción por obras de mejora de la eficiencia energética de la disposición adicional quincuagésima de la LIRPF cuando el certificado de eficiencia energética posterior a las obras se expide en 2026, habiéndose satisfecho los pagos en 2025, y en qué período impositivo debe practicarse la deducción.
La deducción por obras de mejora de la eficiencia energética se practicará en el período impositivo en el que se expida el certificado de eficiencia energética emitido después de la realización de las obras. Si el certificado se expide en un período posterior al de los pagos, la deducción se practicará en el ejercicio de los pagos tomando en cuenta las cantidades satisfechas. En el caso concreto, al expedirse el certificado en 2026, la deducción debe practicarse en la declaración de 2026. El derecho se genera con la expedición, pero requiere que el certificado esté inscrito en el registro correspondiente.
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