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V0898-23 ·18 April 2023 ·consulta-vinculante Medium impact
Tax

Received subsidies must be deducted from the base for the housing energy efficiency tax deduction

The taxpayer inquired how to determine the base for the tax deduction for energy efficiency improvement works after receiving a subsidy. The DGT ruled that the subsidised amounts must be deducted from the total investment amount to calculate said base.

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2023-04-18PublishedPublished 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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