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V1637-21 ·28 May 2021 ·consulta-vinculante Medium impact
Tax

Grants received by a homeowners' association are attributed to the beneficiary entitled to them

A homebuyer asks whether they must pay tax on a community grant that, by agreement in the sale contract, must be passed on to the previous owners. The DGT rules that the capital gain belongs to whoever is designated as the beneficiary in the grant resolution.

In 6 key points

How it affects those involved

This ruling clarifies that the tax liability for community grants depends on the legal designation of the beneficiary in the official grant award, rather than the contractual arrangements made between buyers and sellers.

Lifecycle

2021-05-28PublishedPublished 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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