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V2575-25 ·18 December 2025 ·consulta-vinculante Medium impact
Tax

Subsidies under Royal Decree 477/2021 exempt from income tax

A taxpayer asks whether subsidies received for energy efficiency works under Royal Decree 477/2021 should be declared as capital gains. The DGT states that such aid is exempt and does not need to be included in the tax base.

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2025-12-18PublishedPublished 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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