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V1321-24 ·6 June 2024 ·consulta-vinculante Medium impact
Tax

Energy renovation subsidies received by property owners' associations are exempt from income tax

A property owners' association inquired about the tax treatment of an advance payment for energy renovation works. The DGT confirms that the subsidy is exempt and that the association has no obligation to file model 184 unless certain thresholds are exceeded.

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2024-06-06PublishedPublished 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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