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V1368-22 14 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rehabilitación energética

The deduction for energy rehabilitation is applied in the period of issuance of the certificate or in the period of payment, as the case may be

A taxpayer asks whether they can apply the deduction for energy rehabilitation works (DA 50th LIRPF) after installing photovoltaic panels and in which tax year this should be done. The DGT responds that the deduction is applied in the period in which the energy efficiency certificate is issued and that the subsidy received constitutes a capital gain.

The question raised

Question posed: Whether the deduction provided for in section 3 of the DA 50th of the LIRPF can be applied, and if so, in which tax period.

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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