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A female farmer has requested clarification on how to tax a grant for the installation of young farmers within a shared holding. The Directorate General for Taxes (DGT) has ruled that the grant is considered income from economic activity and must be allocated equally to each co-owner.
This ruling clarifies the tax treatment of agricultural subsidies in shared holdings, ensuring that income from such grants is distributed proportionally among all co-owners for tax purposes.
The tax team reviews your specific situation.
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