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V0828-24 22 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Energy efficiency tax deduction may be applied without deducting subsidies if no final resolution has been issued

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.

The question raised

Whether, for the purposes of applying the deduction for energy efficiency works in dwellings in the 2023 financial year, the amount of the subsidy must be deducted from the deduction base.

The DGT's ruling

To determine the base for the energy efficiency deduction, the amounts subsidized through a final resolution granting the aid must be deducted. As long as the subsidy is in process without a final resolution, it is possible not to deduct it from the base. If the subsidy is granted after the deduction has been applied, the tax situation must be regularized to exclude said amounts from the deduction base. The subsidy constitutes a capital gain that is imputed to the period in which it is received, unless it concerns specific aid exempt by regulation.

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