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V2494-17 ·4 October 2017 ·consulta-vinculante Medium impact
Tax

30% reduction for notoriously irregular income cannot be applied to self-employment promotion grants

A query was raised regarding whether a grant for the promotion of self-employment could benefit from the 30% reduction applicable to income obtained in a notoriously irregular manner. The Directorate General for Taxes (DGT) has ruled that this reduction cannot be applied.

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2017-10-04PublishedPublished 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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