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A property owner asked whether the cost of moving gas pipes, paid via a special levy for energy rehabilitation works, could be included in the energy efficiency deduction. The DGT responds that this expense is not deductible.
Cuestión planteada Si el importe de la derrama extraordinaria satisfecha para sufragar el gasto de traslado de las tuberías de gas puede integrarse en la base de la deducción prevista en la disposición adicional quincuagésima de la LIRPF.
El gasto por el traslado de tuberías de gas no puede integrarse en la base de la deducción de la disposición adicional quincuagésima de la LIRPF. La normativa excluye expresamente de las cantidades satisfechas los costes relativos a la instalación o sustitución de equipos que utilicen combustibles de origen fósil. Al ser el traslado una actuación sobre infraestructura de gas natural, queda fuera de la deducción.
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