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V0447-23 27 February 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · base imponible

Grants for residential energy renovation are exempt from Personal Income Tax (IRPF)

A taxpayer inquired whether subsidies for installing a photovoltaic self-consumption system in their home are subject to Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) ruled that, as they are linked to Royal Decree 853/2021, they should not be included in the taxable base.

The question raised

Taxation of the aforementioned subsidy for Personal Income Tax purposes.

The DGT's ruling

The grants granted under Royal Decree 853/2021, which regulates the aid programs regarding residential rehabilitation and social housing of the Recovery, Transformation and Resilience Plan, shall not be included in the taxable base of Personal Income Tax (IRPF). This is due to the provisions of the 5th additional provision of Law 35/2006.

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