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V2246-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

The Young Rental Voucher aid is taxed as a capital gain in Personal Income Tax

It is inquired whether the Young Rental Voucher subsidy in the Community of Madrid must be taxed in Personal Income Tax and whether it allows for the application of the regional rental deduction. The DGT determines that the aid is a capital gain and that it lacks jurisdiction to rule on the regional deduction.

Lifecycle

2023-07-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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