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V2350-24 ·14 November 2024 ·consulta-vinculante Medium impact
Tax

EU grants must be included in the tax base according to accounting accrual

A query was raised regarding the tax treatment of grants received through a European Union framework programme. The DGT ruled that these must be taxed as income in the financial year in which they accrue, in accordance with accounting standards.

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2024-11-14PublishedPublished 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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