Skip to content
V2079-21 ·12 July 2021 ·consulta-vinculante Medium impact
Tax

Subsidies for social housing down payments are taxed as capital gains in the year received

A query was raised regarding whether a direct grant for a social housing down payment, transferred to the developer, must be taxed for the beneficiary. The Directorate General for Taxes (DGT) ruled that the aid constitutes a capital gain that must be attributed to the tax period in which the funds are received.

In 6 key points

How it affects those involved

Taxpayers receiving direct subsidies for social housing down payments must account for these funds as taxable capital gains in the same tax year they are collected.

Lifecycle

2021-07-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact