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MEDIUM
FISCAL

Energy efficiency renovation subsidies under Royal Decree 691/2021 are IRPF-exempt

V1258-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1258-25
Published
9 Jul 2025

Summary

A property owner asked whether assistance received for energy efficiency works in their home was taxable. The DGT confirms that subsidies under Royal Decree 691/2021 are exempt from IRPF taxation.

In 6 key points

Lifecycle

2025-07-09PublishedPublished 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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