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V0044-23 16 January 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency grants are non-taxable but must be deducted from the tax relief base

A taxpayer inquired how a grant from the Andalusian Energy Agency affects the tax deduction for energy efficiency works on their home. The Directorate-General for Taxes (DGT) ruled that while the grant is not subject to Personal Income Tax (IRPF), it must be deducted from the base amount used to calculate the tax relief. This requires a tax regularisation if the deduction was previously claimed for the full amount.

The question raised

Cuestión planteada En caso de que se conceda la subvención en el año 2023, incidencia de la misma en la declaración de la renta de 2022 a efectos de la aplicación de la deducción por obras para la mejora de la eficiencia energética en viviendas.

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