MEDIUM
FISCAL Solar and battery subsidies constitute taxable patrimonial gain
Technical details
Summary
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.