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V1460-23 ·26 May 2023 ·consulta-vinculante Medium impact
Tax

Grants for renewable energy self-consumption under RD 477/2021 are not subject to Personal Income Tax (IRPF)

A taxpayer has enquired whether a grant received for the installation of solar panels on their property must be included in their Personal Income Tax (IRPF) taxable base. The Directorate General for Taxes (DGT) has ruled that, under Royal Decree 477/2021, such subsidies are not to be integrated into the taxable base.

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2023-05-26PublishedPublished 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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