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V2708-15 ·21 September 2015 ·consulta-vinculante Medium impact
Tax

Military housing acquisition grants taxed as employment income

A query was raised regarding whether grants provided by the Armed Forces Housing Institute for property purchases are subject to Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) ruled that these grants constitute employment income, as they derive from the employment or statutory relationship.

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2015-09-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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