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V2070-25 ·5 November 2025 ·consulta-vinculante Low impact
Tax

Deduction for energy rehabilitation works must be regularised if a subsidy is granted

A taxpayer asks how to proceed if they receive a subsidy for energy efficiency works already deducted in their personal income tax. The DGT responds that the subsidised amounts must be excluded from the deduction base and interest for delay must be paid.

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2025-11-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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