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V1190-25 ·1 July 2025 ·consulta-vinculante Medium impact
Tax

Sport and appliance subsidies count as patrimonial gains in general tax base

The DGT responds that Galician subsidies (sport bonus and washing machine aid) constitute patrimonial gains that must be included in the general tax base.

In 5 key points

How it affects those involved

Subsidies for sport or appliances are treated as patrimonial gains and must be included in the general tax base.

Lifecycle

2025-07-01PublishedPublished 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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