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V1460-25 ·5 August 2025 ·consulta-vinculante Medium impact
Tax

Energy efficiency subsidies under Royal Decree 477/2021 are exempt from IRPF

A taxpayer asks whether a subsidy received for energy efficiency works should be declared as a capital gain. The DGT responds that subsidies under Royal Decree 477/2021 do not form part of the taxable base.

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2025-08-05PublishedPublished 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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