Skip to content
V1422-25 ·24 July 2025 ·consulta-vinculante Low impact
Tax

Solar subsidies exempt from IRPF under Royal Decree 477/2021

The DGT confirms that solar installation subsidies are exempt from IRPF under legal provisions and refers to AEAT on formal obligations.

In 6 key points

How it affects those involved

Subsidies for solar panels in property cooperatives are exempt from income tax, and the cooperative is not required to file Model 184.

Lifecycle

2025-07-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact