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V3222-18 ·19 December 2018 ·consulta-vinculante Medium impact
Tax

Grants for home repairs for vulnerable individuals may be exempt from Income Tax

A query was raised regarding whether a grant from the Barcelona Housing Consortium for the rehabilitation of homes for vulnerable people is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that it is, subject to the limits established by law.

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2018-12-19PublishedPublished 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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