Skip to content
V1064-21 ·22 April 2021 ·consulta-vinculante Medium impact
Tax

Disability tax exemption has a requested character and takes effect from the grant decision

A taxpayer with 36% disability applies for IVTM exemption with retroactive effect from 2018. The DGT responds that, as a requested fiscal benefit, the exemption only takes effect from the grant decision for the next tax period.

In 6 key points

Lifecycle

2021-04-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact