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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether they could claim the tax deduction for energy renovation works following the installation of solar panels, and how the requested grant would affect their tax liability. The Directorate General for Taxes (DGT) ruled that the deduction is applicable provided the efficiency improvement requirements are met, and that the grant must not be included in the taxable base.
This ruling clarifies that energy efficiency grants do not increase the taxable income for IRPF purposes, allowing taxpayers to benefit from both the deduction and the subsidy without double taxation.
The tax team reviews your specific situation.
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