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A member of a cooperative received a subsidy to finance a contribution to the share capital made through a loan. The DGT determines that this amount must be taxed as a capital gain in the Personal Income Tax.
Question posed: Tax treatment of said subsidy in the Personal Income Tax of the taxpayer.
The subsidy is classified as a capital gain because it generates a variation in the value of the assets due to an alteration in their composition. This gain must be included in the general taxable base, as it does not derive from the transfer of assets. Its temporal allocation corresponds to the tax period in which the collection occurs.
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