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V1564-18 ·6 June 2018 ·consulta-vinculante Medium impact
Tax

Municipal public aid may be exempt or taxed as patrimonial gain in IRPF

The consultant asks whether public municipal aid received in 2017 must be declared. The tax authority responds that if the aid falls within the exemption criteria for risk of exclusion or social emergency, it is exempt; otherwise, it is considered patrimonial gain and must be included in the general tax base.

In 6 key points

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2018-06-06PublishedPublished 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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