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V2075-25 ·5 November 2025 ·consulta-vinculante Medium impact
Tax

Solar and battery subsidies constitute taxable patrimonial gain

A physical person inquired whether the subsidy received for installing solar and battery systems under Royal Decree 451/2022 was subject to IRPF. The DGT responds that the aid constitutes a patrimonial gain subject to general income tax.

In 6 key points

How it affects those involved

Subsidies for solar and battery installations are classified as patrimonial gains and are subject to general income tax.

Lifecycle

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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