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The taxpayer asks whether the amount of a pending subsidy should be subtracted from the base for the energy efficiency works tax deduction and how such aid is taxed. The DGT rules that, as there is no final resolution, it is not necessary to deduct it; however, if the subsidy is subsequently granted, the tax situation must be regularised.
Cuestión planteada - Si a efectos de la aplicación de la deducción por obras de eficiencia energética en viviendas en el ejercicio 2023, debe descontar el importe de la subvención de la base de deducción.
Para determinar la base de la deducción por eficiencia energética, se deben descontar las cuantías subvencionadas mediante resolución definitiva de la concesión de ayudas. Mientras la subvención esté en trámite sin resolución definitiva, es posible no descontarla de la base. Si la subvención se concede tras haber practicado la deducción, se deberá regularizar la situación tributaria para excluir dichas cuantías de la base de la deducción. La subvención constituye una ganancia patrimonial que se imputa al periodo en que se percibe, salvo que se trate de ayudas específicas exentas por normativa.
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