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V0038-16 8 January 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · base imponible

Grants for television antenna adaptation are exempt from Personal Income Tax (IRPF)

A homeowners' association has enquired whether grants received for adapting the collective television antenna to accommodate the digital dividend are subject to tax. The Directorate General for Taxes (DGT) has ruled that these grants are exempt from Personal Income Tax.

The question raised

Taxation of the aforementioned subsidy.

The DGT's ruling

The aid granted under Royal Decree 920/2014 to compensate for costs derived from the receipt of audiovisual services due to the digital dividend release shall not be included in the personal income tax (IRPF) taxable base. This exemption was introduced in the fifth additional provision of Law 35/2006 with effect from January 1, 2015.

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