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V0031-26 ·9 January 2026 ·consulta-vinculante Medium impact
Tax

Subsidy income in a person group to be split equally or as per agreement

A taxpayer asks whether a €10,000 subsidy should be fully attributed to them or shared with the other member of their group. The DGT responds that, as the group lacks legal personality, income must be allocated according to the agreement or equally.

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2026-01-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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