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MEDIUM
FISCAL

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

V2060-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2060-25
Published
5 Nov 2025

Summary

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.

In 6 key points

Lifecycle

2025-11-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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