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V1694-21 ·2 June 2021 ·consulta-vinculante Medium impact
Tax

CAP subsidies are taxed as income from economic activities and leases as real estate capital income

A taxpayer asks how to tax CAP after ceasing their agricultural activity and how to declare new income from farm leases. The DGT determines that CAP is income from economic activity and leases are real estate capital income.

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2021-06-02PublishedPublished 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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