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V5448-16 ·27 December 2016 ·consulta-vinculante Medium impact
Tax

Minimum income guarantee subsidy is taxed as employment income and is not exempt

An individual enquired whether the minimum income guarantee subsidy they received was exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the benefit constitutes employment income and does not fall under the legal provisions for tax exemption.

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2016-12-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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