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V1761-19 ·10 July 2019 ·consulta-vinculante Medium impact
Tax

Grants for asset construction are not considered rental income for Corporate Tax relief

An entity sought clarification on the tax treatment of a grant for housing developers, its impact on rental tax relief, and the deductibility of impairment losses. The DGT ruled that the grant is recognised according to accounting criteria and does not qualify as rental income for the purpose of the relief.

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2019-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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