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V0167-18 29 January 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · atribución de rentas

Municipal grants received by a homeowners' association are attributed to owners as capital gains

A homeowners' association sought clarification on whether municipal grants received for the maintenance of public-use land were subject to tax. The Directorate General of Taxes (DGT) ruled that such grants are attributed to each owner according to their participation coefficient and are treated as capital gains.

The question raised

Cuestión planteada Tributación de la ayuda concedida.

The DGT's ruling

Las comunidades de propietarios no son contribuyentes del IRPF, sino entidades con régimen de atribución de rentas. La subvención recibida tiene la consideración de ganancia patrimonial al representar una variación en el valor del patrimonio. Dichas rentas se atribuyen a cada propietario según su coeficiente de participación en la comunidad, salvo que los estatutos dispongan un reparto distinto.

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