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V2236-18 ·26 July 2018 ·consulta-vinculante Medium impact
Tax

Grants for repairing aluminosis in rental properties taxed as capital gains in the year of receipt

A taxpayer received a grant from their Autonomous Community to treat aluminosis in a building consisting of rented commercial premises and dwellings. The Directorate General for Taxes (DGT) ruled that, as this does not constitute an economic activity nor involve the taxpayer's primary residence, the grant is a capital gain that must be taxed in full during the year it is received.

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2018-07-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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