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V0397-19 25 February 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Subsidising a loan through public aid constitutes a capital gain, with timing of recognition depending on the instalment date

A taxpayer received retroactive aid to subsidise interest payments on a loan. The DGT has ruled that this aid constitutes a capital gain and that its timing for tax purposes depends on whether the amounts correspond to periods before or after 2015.

The question raised

Cuestión planteada Imputación temporal de la ayuda correspondiente a la subsidiación del préstamo.

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