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V1165-21 ·29 April 2021 ·consulta-vinculante Medium impact
Tax

Subsidies to offset expenses or maintain employment are taxed as income from economic activities

A query is made regarding the taxation in Personal Income Tax (IRPF) of a subsidy from the Xunta de Galicia for micro-enterprises due to COVID-19. The DGT responds that these aids are income from economic activities and must be imputed according to their purpose.

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2021-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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