MEDIUM
FISCAL

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

V1190-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1190-25
Published
1 Jul 2025

Summary

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.
PDF on boe.es

Does this provision affect you?

The fiscal team reviews your specific situation.

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