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A community of property has requested clarification on when grants received for the renovation of rental properties must be declared. The Directorate General for Taxes (DGT) has ruled that, as this does not constitute an economic activity, such grants are considered capital gains and must be reported in the tax year in which the aid becomes due.
Cuestión planteada Momento al que debe imputarse la ganancia o pérdida patrimonial obtenida por las subvenciones recibidas, y si dicha imputación puede correlacionarse con la imputación del gasto correspondiente a la amortización de las obras financiadas con las mismas.
La percepción de ayudas para la rehabilitación de viviendas de alquiler constituye una ganancia patrimonial por la variación en el valor del patrimonio. Al no existir una actividad económica de arrendamiento, no se aplican las reglas de imputación del Impuesto sobre Sociedades. La ganancia debe integrarse como renta general en el periodo impositivo en que la subvención sea exigible, independientemente del momento del pago. No procede la imputación por cuartas partes ya que la ayuda no encaja en los supuestos de exención o especialidades previstas en la ley.
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