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V0012-25 3 January 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Renewable energy self-consumption subsidy exempt from IRPF

The DGT determines that gains from solar panel subsidies under Royal Decree 477/2021 are exempt and do not need to be declared.

The question raised

Question raised: They request to know to whom the capital gain should be attributed for Personal Income Tax purposes.

The DGT's ruling

Although subsidies are generally considered capital gains for the beneficiary, the fifth additional provision of the Personal Income Tax Act establishes the exemption of certain aids. In this case, the subsidy received for incentives linked to self-consumption and storage with renewable energy sources under Royal Decree 477/2021 is not included in the taxable base. Therefore, the beneficiary is not required to declare said capital gain.

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