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A taxpayer inquired about the taxation of rental subsidies received by themselves and their partner. The Directorate General of Taxes (DGT) ruled that these subsidies constitute capital gains and must be reported in the tax period in which they are received.
Taxpayers receiving rental assistance must ensure these amounts are correctly declared as capital gains in the specific tax year of receipt to avoid discrepancies with tax authorities.
The tax team reviews your specific situation.
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