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V1304-24 ·4 June 2024 ·consulta-vinculante Medium impact
Tax

Youth Rent Subsidy (Bono Alquiler Joven) taxed as capital gains for Income Tax purposes

A query was raised regarding whether the 'Bono Alquiler Joven' subsidy in Catalonia is subject to Income Tax (IRPF) and if it allows for the application of regional rental tax deductions. The Directorate General for Taxes (DGT) has determined that the subsidy constitutes a capital gain and has referred the matter of the tax deduction to the relevant autonomous community.

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2024-06-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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