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V1668-21 ·31 May 2021 ·consulta-vinculante Medium impact
Tax

Flat-rate RETA subsidy is taxable as income from economic activity for IRPF purposes

A self-employed individual requested clarification on how to tax a subsidy from the Community of Madrid for the extension of the RETA flat-rate scheme. The DGT ruled that it constitutes income from economic activity and must be recognised according to either the accrual or cash basis.

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2021-05-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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