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A taxpayer asks whether aid received for energy efficiency projects under Royal Decree 477/2021 should be declared as income. The DGT confirms these subsidies are exempt and do not form part of the taxable base.
Subsidies for energy efficiency projects under Royal Decree 477/2021 are exempt from IRPF taxation and do not count towards the taxpayer's taxable income.
The tax team reviews your specific situation.
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