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A physical person inquired whether the subsidy received for installing solar and battery systems under Royal Decree 451/2022 was subject to IRPF. The DGT responds that the aid constitutes a patrimonial gain subject to general income tax.
Question posed: Taxation of the aforementioned subsidy in Personal Income Tax.
The receipt of the subsidy constitutes a capital gain as it represents a variation in the value of the assets due to the incorporation of money. This gain is not exempt under current regulations or under the fifth additional provision of the Personal Income Tax Law. The amount must be included in the general income and shall be imputed to the tax period in which its collection occurs.
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