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V0917-21 14 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Grants for residential solar panel installation taxed as capital gains

A taxpayer has requested clarification regarding the tax treatment of a grant received for the installation of photovoltaic panels. The Directorate General for Taxes (DGT) has ruled that such aid constitutes a capital gain that must be included in general income.

The question raised

Tax treatment of the aforementioned subsidy in Personal Income Tax.

The DGT's ruling

The receipt of a direct grant for the installation of photovoltaic panels constitutes a capital gain as the value of the assets changes due to the incorporation of the grant. This gain must be included in the general income for the tax period. As it does not fall under the cases of exemption or special imputation, it must be imputed in the period in which it is collected.

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