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V0738-14 17 March 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Housing grant must be recognised in the tax year the court ruling becomes final

A taxpayer has enquired as to when a housing acquisition grant, awarded via a court ruling, must be declared. The DGT has ruled that it must be attributed to the tax period in which the ruling becomes final.

The question raised

Question posed: Temporal imputation of the subsidy.

The DGT's ruling

The receipt of a subsidy for the acquisition or self-construction of a primary residence constitutes a capital gain. As the determination of the right to receive it is pending a judicial ruling, the amounts shall be imputed to the tax period in which the judgment becomes final.

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