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A taxpayer inquired about the applicable tax deduction for installing solar panels on a single-family home and how to declare the subsidy received. The Directorate General for Taxes (DGT) clarified that the 60% deduction for building efficiency improvements can be applied and that the subsidy constitutes a capital gain.
Cuestión planteada - Si en el ejercicio 2023 tiene derecho a aplicarse la deducción por obras para la mejora de la eficiencia energética en viviendas señalada en el apartado 2 de la disposición adicional 50ª de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas o, por el contrario, puede aplicarse la deducción prevista en el apartado 3 de la citada disposición adicional.
Para una vivienda unifamiliar, es aplicable la deducción del 60% de la disposición adicional 50ª.3 de la LIRPF si se acredita una reducción del consumo de energía primaria no renovable de al menos un 30% o mejora de calificación a clase 'A' o 'B'. La subvención recibida constituye una ganancia patrimonial que debe imputarse al periodo en que se perciba el cobro. No obstante, se debe descontar de la base de la deducción la cuantía de la ayuda si esta se concede definitivamente.
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