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A query was raised regarding whether a grant from Castilla-La Mancha for renewable energy self-consumption and storage incentives is subject to taxation. The Directorate General for Taxes (DGT) ruled that, as the aid is regulated under Royal Decree 477/2021, it does not form part of the tax base.
Cuestión planteada - Tributación de la citada ayuda.
Las ayudas concedidas en virtud del Real Decreto 477/2021, de 29 de junio, no se integrarán en la base imponible del Impuesto sobre la Renta de las Personas Físicas. Por tanto, estas subvenciones para incentivos de autoconsumo, almacenamiento con fuentes renovables e implantación de sistemas térmicos no están sometidas a tributación.
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