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MEDIUM
FISCAL

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

V2591-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2591-25
Published
22 Dec 2025

Summary

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.

In 6 key points

Lifecycle

2025-12-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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