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The taxpayer asks whether they can apply the tax deduction for energy renovation works to their single-family home and how to treat any public subsidies received. The DGT rules that the deduction is applicable provided energy efficiency requirements are met, and that public grants must be deducted from the base amount used to calculate the deduction.
Cuestión planteada Si resulta de aplicación la deducción por obras de rehabilitación energética de edificios de uso predominantemente residencial prevista en el apartado 3 de la D.A 50ª de la Ley 35/2006. Asimismo, si forma parte de la base de la deducción la referida ayuda pública, y si esta se debe integrar en la base imponible del impuesto.
La deducción por obras de rehabilitación energética en edificios de uso predominante residencial permite deducir el 60% de las cantidades satisfechas, con un límite de 5.000 euros anuales y un máximo de 15.000 euros. De la base de la deducción deben descontarse las cuantías subvencionadas mediante ayudas públicas. La subvención recibida constituye una ganancia patrimonial que debe integrarse en la renta general del contribuyente en el período impositivo en que se perciba.
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