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The taxpayer is inquiring about the taxation of a grant for energy efficiency works and whether they can apply the tax credit under the 50th additional provision of the Personal Income Tax Law (LIRPF). The Tax Agency responds that the aid is considered a capital gain and that, if the requirements for the third tax credit are met, the amount of the grant must be subtracted from the base used to calculate the deduction.
Issue raised: Taxation of the subsidy as well as the possibility of applying the deduction for works to improve energy efficiency in dwellings provided for in the 50th additional provision of the LIRPF.
The subsidy constitutes a capital gain which is imputed to the tax period in which the payment is received. Regarding the energy efficiency deduction, paragraphs 1 and 2 are not applicable if the dwelling is neither a primary residence nor leased. The deduction in paragraph 3 could be applied if the efficiency of the building is improved, but the subsidized amounts must be deducted from the base of the deduction.
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