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Consultants have requested clarification on how to apply energy efficiency tax deductions when a subsidy is pending, and how such aid is taxed. The DGT has ruled that subsidies should not be deducted until a final resolution is issued, and that the aid will be treated as a capital gain, unless it originates from specific exempt programmes.
Cuestión planteada - Requisitos necesarios para la aplicación de la deducción por obras para la mejora de la eficiencia energética en viviendas prevista en la disposición adicional 50ª de la LIRPF.
Para determinar la base de la deducción, se deben descontar las cuantías que hayan sido o vayan a ser subvencionadas mediante resolución definitiva. Si se practica la deducción y luego se concede la subvención, se debe regularizar la situación tributaria. La subvención constituye una ganancia patrimonial imputable al periodo en que se cobre, a menos que se trate de ayudas concedidas bajo los programas de rehabilitación energética o autoconsumo mencionados en la disposición adicional 50ª de la LIRPF, las cuales no se integran en la base imponible.
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