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V1125-25 ·27 June 2025 ·consulta-vinculante Medium impact
Tax

Obligation to regularize the energy rehabilitation tax deduction upon receipt of subsequent subsidies

A taxpayer claimed an energy renovation deduction in 2022 and received a subsidy for the same works in 2025. Hacienda states that the subsidy amounts must be excluded from the deduction base and the situation must be regularised.

In 6 key points

How it affects those involved

The taxpayer must adjust their energy renovation deduction by excluding subsidized amounts from the deduction base and may face liquidated damages and interest for delay.

Lifecycle

2025-06-27PublishedPublished 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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