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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

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

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