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V1947-25 ·15 October 2025 ·consulta-vinculante Low impact
Tax

Deduction for energy rehabilitation must be regularised if subsequent subsidy received

A taxpayer asks how to proceed after receiving a 2025 subsidy for energy rehabilitation works where a deduction had already been claimed in prior years. The DGT states that tax regularisation is required to exclude the subsidised amounts from the deduction base.

In 6 key points

How it affects those involved

Taxpayers receiving energy rehabilitation subsidies after claiming deductions must adjust their tax position to exclude the subsidised amounts from the deduction base.

Lifecycle

2025-10-15PublishedPublished 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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