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V1872-21 ·15 June 2021 ·consulta-vinculante Medium impact
Tax

COVID-19 aid for self-employed individuals is taxed as income from economic activities and is not exempt

A query is made as to whether aid received from the Generalitat de Catalunya to compensate for the decrease in economic activity income must be taxed as income from economic activities or if it is exempt. The DGT responds that it must be included in the base of income from the activity and that the circumstances for exemption provided for in the law do not apply.

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2021-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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