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V2591-25 22 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Energy sustainability subsidy taxed as capital gain in IRPF, except for specific exceptions

A query is raised regarding the taxation of a sustainability energy subsidy from Andalucía. The DGT responds that, except for specific energy rehabilitation grants exempted, the amount constitutes a capital gain.

The question raised

Taxation of the aforementioned subsidy.

The DGT's ruling

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 integrated into the general income and must be attributed to the tax period in which the collection occurs. However, if the aid is granted under the Royal Decrees mentioned in the 5th DA of the LIRPF, it shall not be integrated into the taxable base.

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