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The DGT states that municipal aid for energy efficiency works in property cooperatives will not be included in taxable income if it complies with Royal Decree 853/2021; otherwise, it will be taxed as patrimonial gain.
Cuestión planteada 1º Si las ayudas procedentes del Ayuntamiento han de considerarse renta a declarar en el Impuesto sobre la Renta de las Personas Físicas.
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