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A taxpayer inquired which tax year should be used to declare rental subsidies received in 2020 and 2021 that correspond to previous years. The Directorate General for Taxes (DGT) ruled that these subsidies constitute capital gains and must be attributed to the year in which they are actually received.
Cuestión planteada Imputación temporal de dichas percepciones en el Impuesto sobre la Renta de las Personas Físicas.
La percepción de una ayuda al alquiler constituye una ganancia patrimonial al variar el valor del patrimonio del contribuyente. Esta ganancia se integra en la base imponible general al no estar ligada a una transmisión de elementos patrimoniales. Según el artículo 14.2 c) de la LIRPF, estas ganancias derivadas de ayudas públicas deben imputarse al periodo impositivo en que se produzca su cobro.
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