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The taxpayer inquires whether amounts exceeding the 7,500 euro limit for the deduction for energy efficiency works may be deducted in subsequent years. The DGT responds that amounts exceeding said annual limit do not grant the right to the deduction in subsequent tax periods.
Question posed: For the purposes of applying the deduction for works to improve energy efficiency in dwellings provided for in paragraph 2 of the Additional Provision 50 of the LIRPF, the possibility of deducting amounts that exceed the maximum annual deduction base in subsequent fiscal years.
For the deduction for the improvement of non-renewable primary energy consumption (Additional Provision 50.2 LIRPF), the maximum annual base is 7,500 euros. Amounts paid that exceed this limit shall not grant the right to the deduction in subsequent fiscal years. Any amount subsidized through public aid must be deducted from the base.
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