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V0513-21 ·8 March 2021 ·consulta-vinculante Medium impact
Tax

Subsidies for rural tourism property rehabilitation taxed if permanent establishment exists in Spain

A German resident asks whether a subsidy for rehabilitating a rural farmhouse for tourism is subject to Spanish tax. The DGT responds that if there is a permanent establishment in Spain, the subsidy is considered taxable income attributable to that establishment and must be taxed.

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2021-03-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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