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MEDIUM
FISCAL

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

V2426-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2426-25
Published
11 Dec 2025

Summary

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.

In 6 key points

Lifecycle

2025-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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