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V0094-26 20 January 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Energy efficiency subsidies under Royal Decree 691/2021 are exempt from IRPF

The DGT confirms that subsidies for energy efficiency works in residential properties, granted under Royal Decree 691/2021, do not form part of taxable income.

The question raised

Question posed: Taxation of the granted subsidy.

The DGT's ruling

Although the receipt of subsidies generally constitutes a capital gain, the fifth additional provision of the Personal Income Tax Law establishes that aid granted under Royal Decree 691/2021 shall not be included in the taxable base. Therefore, the beneficiary is not required to declare said capital gain.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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