Doctrine by topic · DGT Observatory

Energy Rating: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2023–2025

Current position

To qualify for the energy rehabilitation deduction, it is necessary to certify a reduction in non-renewable primary energy consumption of at least 30% or to achieve an 'A' or 'B' rating. A certificate issued before the start of the works is required, which remains valid if no more than two years have passed since its issuance, as well as a certificate issued after the works. The certificates must comply with Royal Decree 390/2021.

The DGT's position remains constant regarding the requirement to certify the improvement through certificates that comply with Royal Decree 390/2021. It confirms the validity of previous certificates up to two years old and the need to demonstrate the qualitative leap in consumption or energy rating.

Turning points

  1. V0524-23

    Establishes that certificates must be issued and registered according to Royal Decree 390/2021 to be valid.

Analysis based on 8 of 8 rulings with a stated position. Updated 13 October 2026.

Rulings on this topic

9
V2086-25 5 Nov 2025

Deduction of 60% for energy efficiency works not applicable if improvement does not reach class A or B or reduce primary energy consumption by 30%

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por obras de rehabilitacióneficiencia energéticacertificado de eficiencia energéticaconsumo de energía primaria no renovablecalificación energética LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ªRD-ley 19/2021
Affects CompanyExpat · Non-residentIndividual
V0504-25 27 Mar 2025

Deduction for energy efficiency not applicable without class A or B or 30% energy reduction

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticarehabilitación energéticacertificado de eficiencia energéticaconsumo de energía primaria no renovablecalificación energética LIRPF — Ley 35/2006 del IRPF art. disposición adicional 50ªReal Decreto-ley 19/2021
Affects CompanyExpat · Non-residentIndividual
V0678-24 15 Apr 2024

Energy efficiency improvements cannot be proven without a post-renovation certificate

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por obras de rehabilitacióneficiencia energéticacertificado de eficiencia energéticaconsumo de energía primaria no renovablecalificación energética LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ªLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V3117-23 1 Dec 2023

Prior energy efficiency certificate must be registered to claim renovation tax deduction

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por obras de rehabilitacióneficiencia energéticacertificado de eficiencia energéticavivienda habitualconsumo de energía primaria no renovable LIRPF — Ley 35/2006 del IRPF art. disposición adicional 50.ªReal Decreto-ley 19/2021
Affects CompanyExpat · Non-residentIndividual
V1763-23 19 Jun 2023

Energy efficiency tax deduction requires certificate issued prior to works

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticacertificado de eficiencia energéticarehabilitación energéticavivienda habitualconsumo de energía primaria no renovable LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ªLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1732-23 15 Jun 2023

Completion date for energy efficiency tax deductions is a matter of fact

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticacertificado de eficiencia energéticaobras de rehabilitaciónconsumo de energía primaria no renovablecalificación energética LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ªLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0524-23 6 Mar 2023

Prior registration of energy certificate required to claim energy efficiency tax deduction

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticacertificado de eficiencia energéticarehabilitación energéticavivienda habitualconsumo de energía primaria no renovable LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ªRD-ley 19/2021
Affects CompanyExpat · Non-residentIndividual
V0219-23 13 Feb 2023

Energy efficiency tax deductions for single-family homes possible via group certificates

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticarehabilitación energéticacertificado de eficiencia energéticavivienda unifamiliarconsumo de energía primaria no renovable LIRPF — Ley 35/2006 del IRPF art. disposición adicional 50ªRD 390/2021
Affects CompanyExpat · Non-residentIndividual

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