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MEDIUM
FISCAL

Repayment of current subsidy reduces modules' net profit

V1379-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1379-25
Published
21 Jul 2025

Summary

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.

In 5 key points

Lifecycle

2025-07-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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