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V0917-21 ·14 April 2021 ·consulta-vinculante Medium impact
Tax

Grants for residential solar panel installation taxed as capital gains

A taxpayer has requested clarification regarding the tax treatment of a grant received for the installation of photovoltaic panels. The Directorate General for Taxes (DGT) has ruled that such aid constitutes a capital gain that must be included in general income.

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2021-04-14PublishedPublished 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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