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V0528-25 28 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · atribución de rentas

Subsidies attributed to community members by ownership share

A property owner asks which share to use when declaring a subsidy for installing an elevator. The DGT responds that the subsidy must be allocated to all community members under the rental attribution regime.

The question raised

Question raised: Fee to be used for the declaration of the grants.

The DGT's ruling

The subsidy obtained by the community of owners is attributed to each owner according to their participation coefficient in the building, in accordance with the Horizontal Property Law. This income is classified as a capital gain and must be imputed to the tax period in which the collection occurs. The attribution must be made to the person holding the status of owner at the time of collection.

Apply this to a real case

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

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