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V1379-25 ·21 July 2025 ·consulta-vinculante Medium impact
Tax

Repayment of current subsidy reduces modules' net profit

A self-employed individual seeking objective estimation asked how to declare the repayment of a 2021 recruitment subsidy. The DGT states that, as the modules' profit was increased at the time, the repayment must reduce that profit in the period when the payment is made.

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2025-07-21PublishedPublished 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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