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V2638-22 27 December 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por eficiencia energética

Grants must be deducted from the base for energy efficiency tax relief

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.

The question raised

Taxation of the subsidy and its inclusion in the deduction base for the purposes of applying the deduction for works to improve energy efficiency in dwellings provided for in paragraph 2 of the 50th additional provision of the LIRPF.

The DGT's ruling

To determine the base for the energy efficiency deduction, amounts that have been or will be subsidized by definitive resolution must be deducted. If, after applying the deduction, the subsidy is granted, the tax situation must be regularized to exclude said amounts from the base. Regarding the subsidy, if it does not originate from the specific aid programs mentioned in the 5th additional provision of the LIRPF, it constitutes a capital gain attributable to the period in which the payment is received.

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