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V0856-17 ·6 April 2017 ·consulta-vinculante Medium impact
Tax

Capital grants are recognised as business income in the tax year of cessation due to death

A taxpayer has enquired about the timing of the recognition of a fixed asset grant following the death of her husband, who was the holder of the economic activity. The DGT rules that the grant must be included in the deceased's final tax period.

In 6 key points

Lifecycle

2017-04-06PublishedPublished 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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