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The consultant asks in which tax year the deduction for energy efficiency improvements should be claimed and whether subsidies received should be deducted. The DGT responds that the deduction is applied in the year the post-work energy efficiency certificate is issued.
Cuestión planteada En qué período impositivo debe practicarse la deducción prevista en la disposición adicional quincuagésima de la LIRPF, y si el importe de la subvención concedida debe descontarse de la base de la deducción.
La deducción por obras de rehabilitación energética se practicará en el período impositivo en el que se expida el certificado de eficiencia energética emitido después de las obras. Si el certificado se expide en un período posterior al pago de las obras, la deducción se practicará en este último tomando en cuenta las cantidades satisfechas desde la entrada en vigor del Real Decreto-ley 19/2021. Asimismo, de la base de la deducción deben descontarse las cuantías que hayan sido o vayan a ser subvencionadas mediante ayudas públicas.
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