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V0518-16 ·9 February 2016 ·consulta-vinculante Medium impact
Tax

Grants received by a homeowners' association are attributed to owners as capital gains

A homeowners' association has requested clarification on how grants received for accessibility works should be taxed. The Directorate General for Taxes (DGT) has ruled that these subsidies are attributed to each owner as capital gains in the tax year they are received.

In 6 key points

Lifecycle

2016-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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