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MEDIUM
FISCAL

Subsidy from vehicle scrapping counted as business income

V2193-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2193-25
Published
17 Nov 2025

Summary

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.

In 6 key points

Lifecycle

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

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