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V0037-21 ·15 January 2021 ·consulta-vinculante Medium impact
Tax

The 2020 state of alarm does not affect the calculation of the limit for gross income for 2021

A query is made as to whether the days of the 2020 state of alarm must be considered to determine the limit for the volume of gross income in 2021. The DGT responds that the state of alarm is irrelevant for this calculation.

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2021-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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