Skip to content
Back to index
V1460-25 5 August 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Energy efficiency subsidies under Royal Decree 477/2021 are exempt from IRPF

A taxpayer asks whether a subsidy received for energy efficiency works should be declared as a capital gain. The DGT responds that subsidies under Royal Decree 477/2021 do not form part of the taxable base.

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 477/2021 shall not be included in the taxable base. Therefore, the beneficiary of such aid for self-consumption and renewable energies is not required to declare the capital gain obtained.

Email
Contact