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V2193-25 17 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento de la actividad económica

Subsidy from vehicle scrapping counted as business income

A transporter asks how to tax a subsidy received from scrapping and removing a truck from their business. The DGT responds that it must be included as business income, and its temporary allocation will follow accounting rules.

The question raised

Cuestión planteada Tributación de la subvención percibida.

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