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V0486-26 3 March 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Cannot apply 30% work income reduction to Young Rent Bonus aid

A taxpayer asks whether the Young Rent Bonus aid allows the 30% work income reduction. The DGT responds that the aid is a patrimonial gain, not work income.

The question raised

Whether the 30 percent reduction provided in paragraph 2 of Article 18 of the Personal Income Tax Law is applicable to the subsidy received by the applicant.

The DGT's ruling

The receipt of direct housing rental subsidies for young people constitutes a capital gain as it alters the taxpayer's net worth. As it is a capital gain and not income from employment, the reduction provided in Article 18 of the Personal Income Tax Law (LIRPF) is not applicable. This gain must be included as general income for the tax period.

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