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V2964-19 ·24 October 2019 ·consulta-vinculante Medium impact
Tax

The ICIO tax relief for the rehabilitation of a BIC does not constitute income for IRPF purposes

A query is made as to whether a tax relief on the levy of the Tax on Constructions, Installations and Works (ICIO) for the rehabilitation of a Property of Cultural Interest must be taxed under IRPF. The DGT responds that said tax relief does not constitute taxable income.

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2019-10-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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