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A taxpayer inquired about the treatment of a grant received for photovoltaic panel installations and whether it could be applied to energy efficiency tax relief. The Directorate General for Taxes (DGT) ruled that grants must be subtracted from the deduction base and that the grant may constitute a capital gain not included in the taxable base if it originates from certain specific programmes.
Cuestión planteada Tributación de la subvención e inclusión de la misma en la base de deducción a efectos de la aplicación de la deducción por obras para la mejora de la eficiencia energética en viviendas prevista en el apartado 2 de la disposición adicional 50ª de la LIRPF.
Para determinar la base de la deducción por eficiencia energética, se deben descontar las cuantías que hayan sido o vayan a ser subvencionadas mediante resolución definitiva. Si tras practicar la deducción se concede la subvención, se debe regularizar la situación tributaria para excluir dichas cantidades de la base. Respecto a la subvención, si no proviene de los programas de ayudas específicos mencionados en la disposición adicional 5ª de la LIRPF, constituye una ganancia patrimonial imputable al periodo en que se perciba el cobro.
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