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A query was made regarding the Personal Income Tax (IRPF) treatment of a capital grant intended for investment in an economic activity. The Directorate General for Taxes (DGT) ruled that such grants constitute business income and must be recognised in results following Corporate Tax rules.
This ruling clarifies that capital grants for fixed assets are not recognised immediately in full but are spread over time in line with the depreciation of the assets they fund, ensuring consistency between Personal Income Tax and Corporate Tax treatments.
The tax team reviews your specific situation.
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