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V2060-25 5 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Subsidies under Royal Decree 477/2021 not included in IRPF taxable base

A taxpayer asks how to tax a subsidy received for energy efficiency works after claiming the corresponding deduction. The DGT clarifies that although these aids are usually considered patrimonial gains, specific regulations exempt those granted under Royal Decree 477/2021 from taxation.

The question raised

Taxation of the aforementioned subsidy.

The DGT's ruling

The receipt of a subsidy for energy efficiency works constitutes, as a general rule, a capital gain that must be included in general income in the tax year it is collected. However, the fifth additional provision of the Personal Income Tax Law (LIRPF) establishes that aid granted under Royal Decree 477/2021 shall not be included in the taxable base. Therefore, as the taxpayer's aid results from said Royal Decree, it shall not be subject to Personal Income Tax (IRPF).

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