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A homeowners' association asks how to tax a rehabilitation grant when some co-owners do not meet the requirements to receive it. The DGT responds that the grant is considered a capital gain and is only attributed to the members who comply with the aid regulations.
Issue raised: Taxation under Personal Income Tax (IRPF) of the grant received and compliance with the obligation to file Form 184.
Homeowners' associations are entities under the income attribution regime, and the grant received is considered a capital gain or loss. The amount of the grant shall only be attributed to the members of the association who meet the requirements to be beneficiaries according to the award resolution. As the grant exceeds 3,000 euros, the association must file the informative tax return Form 184.
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