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V1189-26 ·21 May 2026 ·consulta-vinculante Medium impact
Tax

Las subvenciones del RD 477/2021 para autoconsumo de energía renovable están exentas en el IRPF

Un contribuyente consulta si debe tributar por la subvención recibida tras instalar paneles fotovoltaicos. La DGT determina que, al amparo del Real Decreto 477/2021, dicha ayuda no debe integrarse en la base imponible del impuesto.

Lifecycle

2026-05-21PublishedPublished 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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