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MEDIUM
FISCAL

Renewable energy self-consumption subsidy exempt from IRPF

V0012-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0012-25
Published
3 Jan 2025

Summary

The DGT determines that gains from solar panel subsidies under Royal Decree 477/2021 are exempt and do not need to be declared.

In 6 key points

How it affects those involved

Subsidies for renewable energy self-consumption are exempt from income tax gains.

Lifecycle

2025-01-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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