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V1270-23 ·12 May 2023 ·consulta-vinculante Medium impact
Tax

Grants for photovoltaic panel installation are taxed as capital gains

A taxpayer inquired about the taxation of a grant received for the installation of photovoltaic panels at their residence. The Directorate General for Taxes (DGT) ruled that such aid constitutes a capital gain, which must be taxed in the period in which the payment is received.

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2023-05-12PublishedPublished 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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