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V0098-15 ·15 January 2015 ·consulta-vinculante Medium impact
Tax

Aid for young farmers must be attributed to the individual beneficiary rather than the civil society company

A farmer received personal aid intended to provide capital to a civil society company of which he is a partner. The DGT has determined that, as the grant was awarded on an individual basis, the income belongs to the applicant personally and not to the civil society company.

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2015-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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