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A query was raised regarding the tax treatment of a grant received by a homeowners' association for the installation of a boiler. The Directorate General for Taxes (DGT) ruled that the grant constitutes a capital gain that must be attributed to each owner according to their share of ownership.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de la subvención percibida.
Las comunidades de propietarios son entidades en régimen de atribución de rentas y no contribuyentes del IRPF. La subvención recibida tiene la consideración de ganancia patrimonial, al ser una variación en el valor del patrimonio sin que exista una transmisión. El importe de la ganancia será el total de la subvención recibida, sin posibilidad de minorarlo por gastos. Dicha renta se atribuirá a cada propietario según su coeficiente de participación o lo pactado en los estatutos.
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