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V1416-23 ·25 May 2023 ·consulta-vinculante Medium impact
Tax

Energy efficiency tax deductions for residential buildings can be applied by deducting subsidies received

A homeowner of a single-family dwelling inquired whether they could claim the energy efficiency improvement tax deduction after installing photovoltaic panels and receiving a subsidy. The Directorate General of Taxes (DGT) ruled that the deduction may be applied under section 3 of the 50th additional provision of the Personal Income Tax Law (LIRPF), provided that the amount of the subsidy is subtracted from the deduction base.

In 6 key points

How it affects those involved

This ruling clarifies the interaction between public subsidies and tax incentives for energy efficiency, ensuring that taxpayers do not receive a double benefit for the same expenditure.

Lifecycle

2023-05-25PublishedPublished 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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