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V0989-16 ·14 March 2016 ·consulta-vinculante Medium impact
Tax

Grants for purchasing and adapting vehicles for persons with disabilities are taxable as capital gains

A query was raised regarding whether an individual grant received from an Autonomous Community for the purchase and adaptation of a vehicle due to disability is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these amounts must be taxed as capital gains.

In 5 key points

How it affects those involved

Individuals receiving grants for vehicle adaptation due to disability must include these amounts in their tax returns as capital gains, rather than treating them as non-taxable income.

Lifecycle

2016-03-14PublishedPublished 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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