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V1258-25 9 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

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

A property owner asked whether assistance received for energy efficiency works in their home was taxable. The DGT confirms that subsidies under Royal Decree 691/2021 are exempt from IRPF taxation.

The question raised

Taxation of the granted subsidy.

The DGT's ruling

Although the receipt of subsidies generally constitutes a capital gain that forms part of general income, the fifth additional provision of the Personal Income Tax Law establishes an exception. The grants awarded under Royal Decree 691/2021 shall not be included in the tax base. Therefore, the beneficiary is not required to declare said capital gain.

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