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V1315-24 ·5 June 2024 ·consulta-vinculante Medium impact
Tax

Grants for flood risk housing adaptation taxed as capital gains for Income Tax

A homeowners' association received a grant to carry out works to minimise damage from potential flooding. The DGT has ruled that this money must be taxed in the owners' Personal Income Tax (IRPF) as a capital gain.

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2024-06-05PublishedPublished 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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