Skip to content
Back to index
V0440-25 21 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Alquiler Joven bonus treated as capital gain

The consultant asks whether the Alquiler Joven bonus is exempt from income tax and how it should be declared. The DGT responds that it is not exempt and must be included as a capital gain in the year it is received.

The question raised

Question raised 1.- Whether the assistance received by the taxpayer is subject to the exemption regulated in Article 7 y) of the Personal Income Tax Law. In the event that it is not exempt, how it must be integrated into the tax base and in which fiscal year.

The DGT's ruling

The receipt of rent payment assistance constitutes a capital gain not covered by legal exemptions, as it results in a variation in the value of the assets. The amount of the gain shall be the monetary amount of the subsidy received. This gain must be attributed to the tax period in which its collection takes place.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact