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MEDIUM
FISCAL

Andalucía's sustainable energy subsidies taxed as capital gain

V2593-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2593-25
Published
22 Dec 2025

Summary

The consultant asks whether a sustainable energy subsidy from Andalusia is exempt from income tax. The DGT responds that it is not on the list of exempt aids and must be taxed as a capital gain.

In 5 key points

Lifecycle

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

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