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V2772-23 10 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por rehabilitación energética

Energy renovation tax deduction may be applied and received grants are not taxable for Income Tax purposes

A taxpayer inquired whether they could claim the tax deduction for energy renovation works following the installation of solar panels, and how the requested grant would affect their tax liability. The Directorate General for Taxes (DGT) ruled that the deduction is applicable provided the efficiency improvement requirements are met, and that the grant must not be included in the taxable base.

The question raised

Possibility of applying the deduction for energy rehabilitation works provided for in section 3 of the 50th additional provision of the LIRPF.

The DGT's ruling

It is possible to apply the 60% deduction for energy rehabilitation works in buildings for residential use if an improvement in the energy rating to class 'A' or 'B' or a reduction in non-renewable primary energy consumption of 30% is certified. Amounts subsidized through a final resolution must be deducted from the deduction base. The subsidy regulated by Royal Decree 477/2021 is not included in the personal income tax (IRPF) taxable base.

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