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Una contribuyente consultó si la devolución de una subvención de 7.500€ recibida en 2020 y declarada como ingreso podía deducirse en 2021. La DGT responde que, al ser una subvención corriente, su reintegro constituye un gasto deducible en el ejercicio en que se produce la devolución.
The tax team reviews your specific situation.
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