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A taxpayer has enquired about the taxation of subsidies received for energy efficiency works and the installation of an electric vehicle charging point. The DGT clarifies that aid provided under Royal Decree 477/2021 is exempt and that, if a tax deduction was claimed for the charging point, a regularisation must be carried out if the subsidised amounts were included in the deduction base.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
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