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V1465-21 ·19 May 2021 ·consulta-vinculante Medium impact
Tax

Rental subsidies for young people are not exempt from Income Tax as capital gains

A taxpayer inquired whether rental subsidies for young people in Andalusia are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the requirements for exemption due to risk of social exclusion are not met, and therefore they must be taxed as capital gains.

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2021-05-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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