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V2081-25 5 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Renewable self-consumption subsidy exempt from IRPF tax

The consultant asks whether subsidies for self-consumption and energy storage using renewable sources should be taxed. The DGT states that although these aids are typically considered patrimonial gains, specific regulations exempt them from inclusion in IRPF taxable base.

The question raised

Taxation of the aforementioned subsidy in the event that it is ultimately granted.

The DGT's ruling

The receipt of a subsidy constitutes a capital gain as it represents a variation in the value of the assets due to the incorporation of funds. Notwithstanding, the fifth additional provision of the Personal Income Tax Law (LIRPF) establishes that the aid granted under Royal Decree 477/2021 shall not be included in the personal income tax taxable base. Therefore, the requested aid is not subject to taxation.

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