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V2039-24 23 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · atribución de rentas

Grants for energy renovation under Royal Decree 737/2020 are exempt from Personal Income Tax (IRPF)

A query was raised regarding whether a grant received by a homeowners' association for energy renovation works is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, under Royal Decree 737/2020, such aid should not be included in the taxable base.

The question raised

Whether the aforementioned subsidy is exempt for Personal Income Tax purposes.

The DGT's ruling

Homeowners' associations are entities under the income attribution regime, and the subsidies received are classified as capital gains. However, pursuant to the fifth additional provision of the Personal Income Tax Law, the aid granted under Royal Decree 737/2020 is not included in the taxable base. Therefore, the co-owners are not required to declare the capital gain obtained.

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