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V2062-25 5 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · atribución de rentas

Subsidies for solar panel installation exempt from IRPF

The DGT confirms that subsidies granted to a property owners' association for installing solar panels, regulated by Royal Decree 477/2021, are exempt from income tax.

The question raised

Question posed - Whether the aforementioned subsidy is exempt for the purposes of Personal Income Tax.

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