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V2593-25 22 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Andalucía's sustainable energy subsidies taxed as capital gain

The consultant asks whether a sustainable energy subsidy from Andalusia is exempt from income tax. The DGT responds that it is not on the list of exempt aids and must be taxed as a capital gain.

The question raised

Whether the granted subsidy is exempt from Personal Income Tax.

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. Said gain forms part of the general income pursuant to Article 45 of the Personal Income Tax Law (LIRPF). The subsidy is not exempt because it is not included in the assumption of the fifth additional provision, paragraph 4, of Law 35/2006.

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