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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired about the taxation of grants received for solar panels and geothermal energy, and whether energy efficiency deductions could be applied. The Directorate General for Tax (DGT) ruled that such grants are treated as capital gains and that state tax deductions do not apply to newly constructed dwellings.
Taxpayers receiving energy efficiency subsidies must report them as capital gains rather than income, and owners of new-build properties are ineligible for certain energy efficiency tax deductions.
The tax team reviews your specific situation.
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