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V1243-25 ·7 July 2025 ·consulta-vinculante Medium impact
Tax

Rental assistance after natural disasters exempt from income tax

The DGT confirms that aid for accessing rental housing following damage from wind and rain in Valencia does not form part of the income tax base.

In 6 key points

How it affects those involved

Such aid is not included in the taxable income base for income tax purposes.

Lifecycle

2025-07-07PublishedPublished 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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