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V2481-24 9 December 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · base imponible

Energy renovation grants under Royal Decree 691/2021 are not included in the Personal Income Tax (IRPF) taxable base

The taxpayer asks whether a grant for the renovation of homes in rural areas is exempt from taxation. The Directorate General for Taxes (DGT) rules that if the grant is awarded under Royal Decree 691/2021, it must not be included in the Personal Income Tax (IRPF) taxable base.

The question raised

Whether said aid must be included in the tax return or is exempt from inclusion in the taxable base "according to the program established in Royal Decree 691/2021, of August 3".

The DGT's ruling

According to the fifth additional provision of the Personal Income Tax Law (LIRPF), aid granted under the programs established in Royal Decree 691/2021 shall not be included in the Personal Income Tax (IRPF) taxable base. This includes subsidies for energy rehabilitation measures in existing buildings located in municipalities facing demographic challenges (PREE 5000 Program).

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