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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether a grant received for the installation of photovoltaic panels on their home was subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as it is not part of an economic activity, the aid constitutes a capital gain.
Homeowners receiving solar energy subsidies must declare these amounts as capital gains in their tax returns, rather than as general income.
The tax team reviews your specific situation.
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