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A homeowners' association sought clarification on when a grant received in two instalments (2020 and 2021) should be attributed to the owners. The Directorate General for Taxes (DGT) ruled that the capital gain must be attributed to the tax year in which the payment is actually received.
Cuestión planteada Criterio de imputación temporal de la subvención percibida en 2021.
Las comunidades de propietarios tributan como comunidades de bienes, atribuyendo sus rentas a los propietarios. La subvención es una ganancia patrimonial que debe imputarse al periodo impositivo en que tenga lugar su cobro, según el artículo 14.2.c) de la LIRPF. Esto se aplica siempre que no se trate de los supuestos específicos de imputación por cuartas partes previstos en la ley.
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