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Subsidies and  grants are considered another source of income and, in general, are taxable in the income tax return, although there are some exempt exceptions, such as: public aid for personal injury, certain specific social assistance (for example, dependency or minimum living income), and extraordinary aid derived from natural disasters or emergency situations.

The taxation of other subsidies mainly depends on their purpose:

• Subsidies related to economic activities: they are considered income from economic activities. For example, the Kit Digital, which finances the digitalization of self-employed individuals and companies, is considered income, although the expense financed by the subsidy will be deductible, so in practical terms, the taxation will be zero.
• Subsidies not related to economic activities: they are considered capital gains and are included in the savings tax base. Common examples are aid for the rehabilitation of the main residence or for improving the energy efficiency of the home.