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V0417-24 ·14 March 2024 ·consulta-vinculante Medium impact
Tax

Aerothermal subsidies taxed as capital gains unless covered by specific decrees

A taxpayer has enquired about the taxation of a grant received for installing an aerothermal system. The DGT indicates that such grants constitute capital gains, but are not taxable if granted under certain Royal Decrees concerning energy renovation.

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2024-03-14PublishedPublished 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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