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V1460-23 26 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · base imponible

Grants for renewable energy self-consumption under RD 477/2021 are not subject to Personal Income Tax (IRPF)

A taxpayer has enquired whether a grant received for the installation of solar panels on their property must be included in their Personal Income Tax (IRPF) taxable base. The Directorate General for Taxes (DGT) has ruled that, under Royal Decree 477/2021, such subsidies are not to be integrated into the taxable base.

The question raised

Integration of said subsidy into the taxpayer's taxable base, taking into account the provisions of paragraph 4 of the fifth additional provision of the LIRPF.

The DGT's ruling

The aid granted under Royal Decree 477/2021, intended for incentives linked to self-consumption and storage with renewable energy sources, shall not be included in the personal income tax (IRPF) taxable base. This criterion is based on the fifth additional provision, paragraph 4, of Law 35/2006.

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