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V1517-24 20 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · base imponible

Grants for renewable energy self-consumption and storage are exempt from Personal Income Tax (IRPF)

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.

The question raised

Taxation of the aforementioned aid.

The DGT's ruling

The aid granted under Royal Decree 477/2021, of 29 June, shall not be included in the taxable base of Personal Income Tax. Therefore, these subsidies for self-consumption incentives, storage with renewable sources, and the implementation of thermal systems are not subject to taxation.

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