Skip to content
MEDIUM
FISCAL

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

V1460-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1460-25
Published
5 Aug 2025

Summary

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.

In 6 key points

Lifecycle

2025-08-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

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