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MEDIUM
FISCAL

Rental assistance after natural disasters exempt from income tax

V1243-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1243-25
Published
7 Jul 2025

Summary

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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