Skip to content
V1475-21 ·19 May 2021 ·consulta-vinculante Medium impact
Tax

The €2,000 grant from the Generalitat de Catalunya is not exempt from Personal Income Tax (IRPF)

A taxpayer inquired whether the economic benefit provided by the Generalitat de Catalunya to self-employed workers due to COVID-19 is exempt under Article 7.y) of the Personal Income Tax Law (LIRPF). The Directorate General for Taxes (DGT) ruled that this exemption does not apply.

In 6 key points

How it affects those involved

Self-employed individuals receiving this specific grant from the Catalan government must include the amount in their taxable income for Personal Income Tax purposes, as it does not qualify for the specific exemption mentioned.

Lifecycle

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

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact