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V1238-21 ·5 May 2021 ·consulta-vinculante Medium impact
Tax

Rental subsidies received must be declared as capital gains in the year of receipt

The taxpayer asks how to declare the 2018 and 2019 rental subsidies received in 2020 in the Personal Income Tax (IRPF). The DGT responds that these subsidies constitute capital gains and must be taxed in the fiscal year in which they are collected.

Lifecycle

2021-05-05PublishedPublished 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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