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V1418-24 ·13 June 2024 ·consulta-vinculante Medium impact
Tax

Youth Rental Bonus is taxed as a capital gain in the year it is received

A query was raised regarding whether the Youth Rental Bonus aid received in 2023 must be taxed in that year's income tax return. The Directorate General for Taxes (DGT) ruled that the aid constitutes a capital gain that must be included in the general income for the period in which it is collected.

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2024-06-13PublishedPublished 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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