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A query is made as to whether a housing accessibility grant for a person with a severe dependency can be temporally allocated across several tax years. The DGT responds that it must be taxed in full in the tax year in which the funds are received.
Question posed: Whether said grant can be temporally allocated across several tax years for Personal Income Tax purposes, considering it has been granted for the accessibility of a person with a severe dependency.
The grant constitutes a capital gain by altering the composition of the assets without being exempt. Said gain must be allocated to the tax period in which its receipt occurs, as it does not fall under the cases for allocation by quarters provided for in the LIRPF. The gain is attributed to the beneficiary named in the award resolution.
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