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V1836-20 ·9 June 2020 ·consulta-vinculante Medium impact
Tax

Subsidies received by a homeowners' association are treated as capital gains for current owners

A homeowners' association has requested clarification on how subsidies received for the removal of architectural barriers should be taxed. The Directorate General for Taxes (DGT) has ruled that such income is attributed to the owners at the time of receipt.

In 6 key points

Lifecycle

2020-06-09PublishedPublished 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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