Energy efficiency certificates will expire for Personal Income Tax deductions after two years

The application of deductions for improving energy efficiency in a primary residence requires strict compliance with temporal and documentary requirements. A recent ruling by the Directorate General of Taxes (DGT) delimits the validity of energy efficiency certificates that serve as the basis for requesting these tax benefits in Personal Income Tax (IRPF).

What the DGT has ruled

The administration has clarified that, to prove compliance with the requirements necessary for energy rehabilitation deductions, energy efficiency certificates issued before the start of the works have a limited validity for this specific purpose. The certificates are only valid if more than two years have not elapsed between the date of their issuance and the date the works begin.

In the case analyzed, as more than two years had passed from the issuance of the previous certificate until the start of the actions in 2024, the DGT determines that it is not possible to apply the deductions provided for in the fiftieth additional provision of the IRPF Law.

What this means for you

If you are an individual planning to carry out energy efficiency improvement works on your primary residence, you must keep in mind that technical documentation is not permanent. It is not enough to possess a certificate that proves the initial situation of the property; it must be recent relative to the moment the works are executed.

If the certificate you use to justify the reduction in energy consumption or the improvement in the energy rating is more than two years old at the time the rehabilitation begins, you will lose the right to apply the corresponding deductions in your IRPF tax return.

What you should do

Before starting any energy rehabilitation project, it is necessary to verify the issuance date of the current energy efficiency certificate. If the document exceeds the two-year limit, it will be necessary to process a new certificate that reflects the situation of the property before starting the works. This ensures that the documentary basis is valid to support the tax deduction in the event of an inspection by the Tax Agency.