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V2076-21 ·12 July 2021 ·consulta-vinculante Medium impact
Tax

Andalusian rental subsidies are not exempt from Income Tax without proof of special vulnerability

A taxpayer received subsidies for renting their primary residence in Andalusia and inquired whether these were exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that they are only exempt if the recipient is in a proven situation of special vulnerability, which was not the case in this instance.

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2021-07-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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