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V2193-25 ·17 November 2025 ·consulta-vinculante Medium impact
Tax

Subsidy from vehicle scrapping counted as business income

A transporter asks how to tax a subsidy received from scrapping and removing a truck from their business. The DGT responds that it must be included as business income, and its temporary allocation will follow accounting rules.

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Lifecycle

2025-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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