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V1125-25 27 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rehabilitación energética

Obligation to regularize the energy rehabilitation tax deduction upon receipt of subsequent subsidies

A taxpayer claimed an energy renovation deduction in 2022 and received a subsidy for the same works in 2025. Hacienda states that the subsidy amounts must be excluded from the deduction base and the situation must be regularised.

The question raised

To be advised on how to proceed to regularize their tax situation having received the subsidy in the 2025 fiscal year.

The DGT's ruling

Additional provision 50 of the Personal Income Tax Law requires the deduction of amounts subsidized by public aid from the deduction base. If the subsidy is received in a tax year subsequent to that of the deduction, the tax situation must be regularized in accordance with article 59 of the Tax Regulation, by adding the unduly deducted amounts to the net tax liability.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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