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V1558-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Castilla and León's 'Return Passport' aid treated as patrimonial gain

The consultant asks about the tax treatment of 3,500 euros received from Castilla and León's 'Return Passport' aid. The DGT determines that this amount constitutes a patrimonial gain to be taxed in the period in which it is received.

The question raised

Cuestión planteada Tributación de la ayuda percibida.

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