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El consultante pregunta por la tributación de subvenciones recibidas por obras de eficiencia energética y la instalación de un punto de recarga para vehículos eléctricos. Hacienda determina que las ayudas del Real Decreto 477/2021 no integran la base imponible y que, si se aplicó una deducción por el punto de recarga, se debe regularizar si se incluyeron cantidades subvencionadas.
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