When selling a property, and according to Article 51 of the IRS Code, in determining the capital gains subject to tax, the acquisition value includes the expenses related to property improvements made in the last 12 years that are proven, plus the proven expenses incurred in the acquisition and the sale.
In other words, the cost of the Energy Certificate can be deducted from the income (category G) in the event of a sale, provided that the same Energy Certificate expense has not been previously deducted under IRS category F.
