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V0528-25 ·28 March 2025 ·consulta-vinculante Medium impact
Tax

Subsidies attributed to community members by ownership share

A property owner asks which share to use when declaring a subsidy for installing an elevator. The DGT responds that the subsidy must be allocated to all community members under the rental attribution regime.

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2025-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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