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V1682-22 14 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

COVID-19 income loss aid is taxed as employment income in Personal Income Tax

A taxpayer inquires whether the aid from their Autonomous Community to compensate for income loss due to the COVID-19 crisis must be taxed. The DGT responds that said aid constitutes employment income.

The question raised

Taxation of the aforementioned aid.

The DGT's ruling

The aid received is considered gross employment income as it derives from the beneficiaries' status as employees. As it is not exempt, it must be included in the general tax base. Its temporal attribution occurs in the fiscal year in which the Administration becomes obligated to make the payment.

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