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V0900-25 26 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · valor de adquisición

Reimbursements for disqualification of official protection housing deemed patrimonial loss

The consultant asks about the tax treatment of disqualification of official protection housing. The DGT clarifies that reimbursements of aid or subsidised interest do not affect the property's acquisition or transfer value.

The question raised

Taxation of the operation under Personal Income Tax.

The DGT's ruling

The amounts paid as reimbursement of grants or subsidized interest due to the disqualification of the housing do not form part of the acquisition value nor do they reduce the transfer value. Said amounts qualify as a capital loss in the tax period in which the reimbursement is made effective. Default interest due to disqualification is also considered a capital loss in the period in which it becomes due.

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