Doctrine by topic · DGT Observatory

Primary Energy Consumption: 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 18 rulings · 2021–2026

Current position

For the energy rehabilitation deduction, it is mandatory to prove the improvement through energy efficiency certificates issued by a competent technician. Both a certificate prior to the start of the works and one following their completion are required. The prior certificate is valid only if it was issued within the two years preceding the start of the works. The deduction base includes professional fees, certificate costs, and elements necessary for habitability.

The DGT's position remains constant regarding the technical requirements for reducing consumption or improving energy rating. The doctrine has specified the need for dual certification (prior and subsequent) and the two-year time limit for the initial certificate. No changes in the substance of the criterion are observed, but rather a reiteration of the accreditation conditions.

Turning points

  1. V1101-23

    Specifies the obligation to present both the certificate prior to the start of the works and the certificate following execution in order to apply the deduction.

Analysis based on 17 of 18 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

18
V0575-26 11 Mar 2026

Prerequisites for energy efficiency deductions in primary residence

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticacertificado de eficiencia energéticavivienda habitualrehabilitación energéticabase de la deducción LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ªLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0462-26 27 Feb 2026

Efficiency energy deduction applicable if requirements met and certificates provided

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticacertificado de eficiencia energéticavivienda habitualrehabilitación energéticacuota íntegra estatal LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ªLGT — Ley 58/2003 General Tributaria art. 105.1
Affects CompanyExpat · Non-residentIndividual
V2093-24 26 Sept 2024

Energy efficiency tax deduction cannot be applied without a pre-work certificate

SG de Impuestos sobre la Renta de las Personas Físicas
deducción estataleficiencia energéticacertificado de eficiencia energéticarehabilitación energéticavivienda habitual LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ªRD-ley 19/2021
Affects CompanyExpat · Non-residentIndividual
V1422-24 13 Jun 2024

Energy efficiency tax deduction requires a certificate issued within the last two years

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticacertificado de eficiencia energéticarehabilitación energéticavivienda habitualcuota íntegra estatal LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ªLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2545-22 15 Dec 2022

Energy efficiency renovation tax deduction applicable to single-family homes

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por obraseficiencia energéticarehabilitación energéticacertificado de eficiencia energéticavivienda unifamiliar LIRPF — Ley 35/2006 del IRPF art. disposición adicional 50ªReal Decreto-ley 19/2021
Affects CompanyExpat · Non-residentIndividual
V3163-21 21 Dec 2021

Energy efficiency tax deduction unavailable if previous certificate is over two years old

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticacertificado de eficiencia energéticavivienda habitualrehabilitación energéticacuota íntegra estatal LIRPF — Ley 35/2006 del IRPF art. Disposición adicional quincuagésimaReal Decreto-ley 19/2021
Affects CompanyExpat · Non-residentIndividual

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