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V2224-25 19 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · base imponible

Subsidies under Royal Decree 477/2021 for self-consumption are IRPF-exempt

The consultant asks whether a subsidy received under a self-consumption incentive programme is exempt from IRPF. The DGT responds that, pursuant to Royal Decree 477/2021, such aid does not form part of the IRPF taxable base.

The question raised

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

The DGT's ruling

The aid granted under Royal Decree 477/2021 for the execution of incentive programs linked to self-consumption and storage with renewable energy sources is not included in the taxable base of Personal Income Tax (IRPF). Therefore, these subsidies are not subject to taxation.

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