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V1309-21 ·11 May 2021 ·consulta-vinculante Medium impact
Tax

Grants for domestic solar panel installation are taxable as capital gains

A taxpayer has enquired about the tax treatment of a grant received for the installation of photovoltaic panels at their home. The Directorate General for Taxes (DGT) has ruled that such aid constitutes a capital gain that must be subject to taxation.

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2021-05-11PublishedPublished 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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