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V1539-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Solar panel subsidy under RD 477/2021 exempt from IRPF tax

The DGT confirms that although solar panel subsidies are typically treated as capital gains, specific regulations exempt them from inclusion in IRPF taxable base.

The question raised

Question raised: Taxation of the aid for Personal Income Tax purposes.

The DGT's ruling

The receipt of a subsidy constitutes a capital gain that must be included in general income. However, 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, as it is aid under said decree, it should not be taxed in the taxpayer's Personal Income Tax.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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