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The taxpayer asks whether energy efficiency works can be deducted in 2024 and whether a pending grant must be deducted. The DGT rules that the deduction applies in the tax year the energy certificate is issued and that the grant does not need to be deducted until a final resolution is reached.
Cuestión planteada Si puede aplicarse la deducción por obras de rehabilitación energética en viviendas en la declaración de la renta correspondiente al ejercicio 2024, y deducirse, de esta forma, el importe de la factura en el mismo ejercicio en el que le concedan la subvención solicitada.
Para viviendas unifamiliares, la deducción por mejora de eficiencia energética del edificio se practica en el periodo impositivo en que se expida el certificado tras las obras. Si el certificado se expide en un ejercicio posterior al pago de las obras, la deducción se aplica en este último. Las subvenciones deben descontarse de la base de la deducción, pero hasta que no haya resolución definitiva, es posible no descontarlas. Si tras la deducción se concede la subvención, se debe regularizar la situación tributaria.
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