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The consultant asks whether the energy efficiency rehabilitation deduction can be claimed, how to calculate the deduction base after receiving a subsidy, and whether selling the property in 2026 invalidates the right. The DGT confirms that the deduction can be claimed, that the subsidy must be deducted from the base, and that a subsequent sale does not cancel the right.
Cuestión planteada Si el consultante puede practicar en el IRPF 2026 la deducción del apartado 3 de la disposición adicional quincuagésima de la LIRPF, cuál debe ser la base de deducción teniendo en cuenta la subvención percibida y si la eventual transmisión de la vivienda en 2026 impediría la aplicación de la deducción.
El contribuyente tiene derecho a la deducción de la disposición adicional quincuagésima de la LIRPF en el periodo en que se expida y registre el certificado de eficiencia energética. La base de la deducción debe descontar las cuantías subvencionadas mediante ayudas públicas. La eventual transmisión de la vivienda tras la expedición y registro del certificado no impide la aplicación de la deducción en el periodo impositivo correspondiente.
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