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V0164-19 25 January 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Grants for main residence renovations are attributed entirely to the beneficiary

A taxpayer inquired how a grant for renovating the kitchen of her main residence, which she co-owns with her minor daughter, should be individualised. The Directorate-General for Taxes (DGT) ruled that the grant must be attributed in full to the person named as the beneficiary.

The question raised

Cuestión planteada Individualización de la subvención.

The DGT's ruling

La percepción de una subvención para la reforma de la vivienda habitual constituye una ganancia patrimonial que se integra en la base imponible general. Al no derivar de una transmisión previa, la subvención se imputará al 100% a la persona a quien haya sido concedida.

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