Skip to content
Back to index
V2838-23 19 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · base imponible

Subsidies for energy rehabilitation (RD 691/2021) are not subject to Personal Income Tax (IRPF)

A taxpayer asks whether the subsidy requested to improve the energy efficiency of their second residence must be taxed. The DGT responds that such aid is not included in the tax base of the tax.

The question raised

Question raised: Taxation of the subsidy in the event that it is ultimately granted.

The DGT's ruling

The aid granted under Royal Decree 691/2021 shall not be included in the Personal Income Tax (IRPF) tax base. According to the 5th additional provision of the LIRPF, these subsidies for energy rehabilitation actions in existing buildings shall not be taxed in the 2021 tax year and subsequent years.

Email
Contact