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A software developer inquires about the taxation of donations received from the NLNet foundation for open-source projects. The DGT responds that, in the absence of economic activity, the aid constitutes a patrimonial gain.
Question posed: Taxation of the subsidy.
The receipt of the subsidy constitutes a capital gain as it represents a variation in the value of the assets through the incorporation of money. This gain is not subject to any applicable exemptions or non-taxability and forms part of the general income. The temporal allocation is made in the tax period in which the collection of the aid takes place.
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