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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A self-employed individual inquires when to declare a COVID-19 aid payment received in 2020, but for which the final resolution was issued in 2021. The Directorate General for Taxes (DGT) rules that it must be attributed to the period in which the grant is formally approved.
This ruling clarifies the timing for tax reporting of government grants, ensuring consistency between the formal approval of aid and its inclusion in tax returns.
The tax team reviews your specific situation.
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