Overview
- The exemption covers grants issued under Generalitat Decrees 172/2024 for affected companies and 176/2024 for self‑employed workers.
- The measure applies to IRPF, Wealth Tax and Corporate Tax, preventing beneficiaries from being taxed on the emergency support.
- The relief is retroactive to October 29, 2024, ensuring aid already paid will not generate tax liabilities.
- The decree is dated December 23 and published in the Boletín Oficial del Estado, taking effect pending congressional convalidation.
- Pérez Llorca welcomed the move as fair but called it insufficient, pressing for faster reconstruction, financing reform and a 4% VAT on home purchases.