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V1790-24 17 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rehabilitación energética

Tax situation must be regularised if a grant is received for works already deducted from Personal Income Tax

A taxpayer claimed energy efficiency renovation deductions in 2022 and 2023 and subsequently received a grant in 2024 for those same amounts. The Tax Agency has ruled that the taxpayer must regularise their position to ensure that the subsidised amounts are not included in the deduction base.

The question raised

To be advised on how to proceed to regularize the tax situation having received the subsidy in the 2024 tax year.

The DGT's ruling

Additional provision 50 of the Personal Income Tax Law requires the deduction base to be reduced by amounts subsidized by public aid. If the subsidy is granted in tax years subsequent to the application of the deduction, the tax situation must be regularized in accordance with article 59 of the Tax Regulation, adding the unduly deducted amounts plus late payment interest to the net tax liability.

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