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V2555-20 ·28 July 2020 ·consulta-vinculante Medium impact
Tax

Grants for building works are allocated to owners based on their share coefficient

A query was raised regarding how members of a homeowners' association should be taxed on a grant received to remove architectural barriers. The Directorate General for Taxes (DGT) rules that the grant is allocated to each owner in accordance with the Horizontal Property Act.

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2020-07-28PublishedPublished 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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