Subvenciones y desgravaciones en el impuesto sobre la renta de las personas físicas para favorecer inversiones y gastos medioambientales
Jiménez Compaired, Ismael Javier (Universidad de Zaragoza)
Resumen: El artículo aborda un problema singular que se produce en ciertas desgravaciones presentes en el IRPF. Las inversiones y gastos objeto de la deducción son a menudo objeto de fomento público adicional a través de subvenciones. Se analizan tanto el tratamiento de esas subvenciones en sí mismas en el propio impuesto como los efectos que tiene el reconocimiento o pago de la ayuda en la deducción. Las deducciones a las que nos referimos son principalmente las relacionadas con el cambio climático: deducciones en la renovación de viviendas para mejorar su eficiencia energética y deducciones relacionadas con la adquisición y tenencia de vehículos eléctricos.
The paper addresses a unique problem that occurs in certain tax reliefs present in personal income tax. Investments and expenses benefiting from the deduction are often the subject of additional public support through subsidies. Both the treatment of the subsidies themselves in the tax itself and the effects that the recognition or payment of the aid has on the deduction are analyzed. The deductions we are referring to are mainly those related to climate change: deductions for renovating homes to improve their energy efficiency and deductions related to the acquisition and ownership of electric vehicles.
Idioma: Español
DOI: 10.51302/rcyt.2024.22489
Año: 2024
Publicado en: Estudios financieros. Revista de contabilidad y tributación 501 (2024), 83-114
ISSN: 1138-9575
Tipo y forma: Article (Published version)
Área (Departamento): Área Dcho. Financiero y Tribu. (Dpto. Derecho de la Empresa)
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. You may not use the material for commercial purposes. If you remix, transform, or build upon the material, you may not distribute the modified material.
Fecha de embargo : 2026-01-01
Exportado de SIDERAL (2025-10-08-13:00:23)
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The paper addresses a unique problem that occurs in certain tax reliefs present in personal income tax. Investments and expenses benefiting from the deduction are often the subject of additional public support through subsidies. Both the treatment of the subsidies themselves in the tax itself and the effects that the recognition or payment of the aid has on the deduction are analyzed. The deductions we are referring to are mainly those related to climate change: deductions for renovating homes to improve their energy efficiency and deductions related to the acquisition and ownership of electric vehicles.
Idioma: Español
DOI: 10.51302/rcyt.2024.22489
Año: 2024
Publicado en: Estudios financieros. Revista de contabilidad y tributación 501 (2024), 83-114
ISSN: 1138-9575
Tipo y forma: Article (Published version)
Área (Departamento): Área Dcho. Financiero y Tribu. (Dpto. Derecho de la Empresa)
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. You may not use the material for commercial purposes. If you remix, transform, or build upon the material, you may not distribute the modified material. Fecha de embargo : 2026-01-01
Exportado de SIDERAL (2025-10-08-13:00:23)
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Record created 2025-10-09, last modified 2025-10-09