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V0610-21 ·16 March 2021 ·consulta-vinculante Medium impact
Tax

The housing accessibility grant is taxed as a capital gain in the year of receipt

A query is made as to whether a housing accessibility grant for a person with a severe dependency can be temporally allocated across several tax years. The DGT responds that it must be taxed in full in the tax year in which the funds are received.

In 6 key points

Lifecycle

2021-03-16PublishedPublished 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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