Skip to content
Back to index
V1213-26 22 May 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por obras de rehabilitación

Subsidies must be deducted from energy efficiency works base and interest penalties paid

A taxpayer asks how to regularise their income tax if they receive a subsidy for energy efficiency works after claiming a deduction. The DGT responds that the subsidy amount must be excluded from the deduction base and interest penalties must be paid.

The question raised

Question raised: To be indicated how to proceed to regularize the tax situation in the event that the subsidy is ultimately received and, in particular, whether late payment interest must be paid.

The DGT's ruling

If a subsidy is granted whose amounts were part of the base for the deduction for energy rehabilitation works, the tax situation must be regularized so as not to include said amounts in the base (respecting the annual limits). This regularization implies adding to the tax liability the amounts unduly deducted plus the late payment interest provided for in the General Tax Law.

Apply this to a real case

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

Email
Contact