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V2061-24 ·25 September 2024 ·consulta-vinculante Medium impact
Tax

Grants under RD 853/2021 are exempt from Personal Income Tax and energy efficiency deductions may apply

The inquirer asks whether they can apply for residential rehabilitation grants under Royal Decree 853/2021 while simultaneously claiming the Personal Income Tax (IRPF) deduction for energy efficiency improvements. The Directorate General for Taxes (DGT) rules that grants provided under the aforementioned Royal Decree are not included in the tax base.

In 6 key points

How it affects those involved

Taxpayers receiving residential rehabilitation grants under RD 853/2021 can benefit from energy efficiency tax deductions without the grants being taxed as income.

Lifecycle

2024-09-25PublishedPublished 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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