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V1208-26 ·22 May 2026 ·consulta-vinculante Medium impact
Tax

Las subvenciones para rehabilitación energética o autoconsumo tributan como ganancia patrimonial en el IRPF

Se consulta si una subvención para rehabilitación energética o autoconsumo en el marco del Plan de Recuperación está exenta. La DGT responde que, al no estar incluida en la lista de exenciones de la LIRPF, debe tributar.

Lifecycle

2026-05-22PublishedPublished 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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