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MEDIUM
FISCAL

Subsidies under Royal Decree 477/2021 exempt from income tax

V2575-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2575-25
Published
18 Dec 2025

Summary

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.

In 6 key points

Lifecycle

2025-12-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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