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The taxpayer asks whether amounts exceeding the maximum annual base limit for deductions for energy rehabilitation works (paragraphs 1 and 2 of the 50th additional provision of the LIRPF) may be deducted in subsequent years. The DGT responds that such excess amounts may not be subject to deduction in subsequent tax periods.
Question posed: Whether, for the purposes of applying the deductions provided for in paragraphs 1 and 2 of the 50th additional provision of the LIRPF, amounts exceeding the maximum annual deduction base limit may be deducted in subsequent tax periods.
For deductions for the reduction of heating/cooling demand (maximum base of €5,000) and the improvement of non-renewable primary energy consumption (maximum base of €7,500), the amounts paid that exceed the established annual limits may not be deducted in subsequent tax years. Unlike the deduction in paragraph 3, the regulations do not allow for the carryover of the excess base for paragraphs 1 and 2.
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