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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether Next Generation grants received for replacing windows in their home are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, although such aid is typically treated as capital gains, special regulations exclude them from the taxable base.
Taxpayers receiving energy renovation grants will not have to include these amounts as taxable income in their annual tax returns, providing significant tax relief for home improvements.
The tax team reviews your specific situation.
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