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V2224-25 ·19 November 2025 ·consulta-vinculante Medium impact
Tax

Subsidies under Royal Decree 477/2021 for self-consumption are IRPF-exempt

The consultant asks whether a subsidy received under a self-consumption incentive programme is exempt from IRPF. The DGT responds that, pursuant to Royal Decree 477/2021, such aid does not form part of the IRPF taxable base.

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Lifecycle

2025-11-19PublishedPublished 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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