Skip to content
Back to index
V2070-25 5 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · deducción por obras de rehabilitación energética

Deduction for energy rehabilitation works must be regularised if a subsidy is granted

A taxpayer asks how to proceed if they receive a subsidy for energy efficiency works already deducted in their personal income tax. The DGT responds that the subsidised amounts must be excluded from the deduction base and interest for delay must be paid.

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.

View on PETETE (Hacienda) →

Email
Contact