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V0690-17 ·16 March 2017 ·consulta-vinculante Medium impact
Tax

Subsidies for adapted transport received from a local council are considered capital gains

A taxpayer with a disability has enquired whether the adapted transport subsidy received from their local council is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) indicates that the amount constitutes a capital gain, although it cannot determine whether the social aid exemption applies.

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Lifecycle

2017-03-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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