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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A self-employed worker inquired about the taxation of a regional grant intended to encourage the establishment of self-employed professionals. The Directorate General for Taxes (DGT) ruled that, as the grant is not intended to finance fixed assets, it is an ordinary grant that must be recorded as income from economic activity.
This ruling clarifies that grants not specifically earmarked for capital expenditure must be treated as current income for tax purposes, rather than being deferred or treated as capital grants.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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