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V2060-25 ·5 November 2025 ·consulta-vinculante Medium impact
Tax

Subsidies under Royal Decree 477/2021 not included in IRPF taxable base

A taxpayer asks how to tax a subsidy received for energy efficiency works after claiming the corresponding deduction. The DGT clarifies that although these aids are usually considered patrimonial gains, specific regulations exempt those granted under Royal Decree 477/2021 from taxation.

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2025-11-05PublishedPublished 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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