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The taxpayer inquired how to determine the base for the tax deduction for energy efficiency improvement works after receiving a subsidy. The DGT ruled that the subsidised amounts must be deducted from the total investment amount to calculate said base.
Question posed: Determination of the deduction base for the purposes of applying the tax deduction for works to improve energy efficiency in housing provided for in section 2 of the 50th additional provision of the LIRPF.
To determine the base for the tax deduction for energy rehabilitation works, the amounts that have been or will be subsidized through public aid must be deducted. Consequently, the deduction base shall be the difference between the amount of the investment made and the amount of the subsidy granted.
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