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V0609-25 ·1 April 2025 ·consulta-vinculante Low impact
Tax

Subsidies must be deducted from energy efficiency deduction base

A taxpayer asks whether the full solar panel bill can be deducted after receiving a subsidy and how such aid is taxed. The DGT responds that the subsidy must be deducted from the deduction base and that the aid constitutes a capital gain.

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2025-04-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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