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V2591-25 ·22 December 2025 ·consulta-vinculante Medium impact
Tax

Energy sustainability subsidy taxed as capital gain in IRPF, except for specific exceptions

A query is raised regarding the taxation of a sustainability energy subsidy from Andalucía. The DGT responds that, except for specific energy rehabilitation grants exempted, the amount constitutes a capital gain.

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2025-12-22PublishedPublished 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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