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V2426-25 11 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

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

The consultant asks whether subsidies received for installing electric self-consumption systems should be declared as income. The DGT states that although such aid is usually considered capital gains, this specific case is exempt by law.

The question raised

Taxation of the aforementioned subsidy.

The DGT's ruling

The receipt of subsidies constitutes a capital gain as it alters the value of the taxpayer's assets. 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, the subsidy for self-consumption and storage with renewable energies does not need to be declared.

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