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V2426-25 ·11 December 2025 ·consulta-vinculante Medium impact
Tax

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

The consultant asks whether subsidies received for installing electric self-consumption systems should be declared as income. The DGT states that although such aid is usually considered capital gains, this specific case is exempt by law.

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2025-12-11PublishedPublished 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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