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V0961-21 19 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Public rental subsidies are treated as capital gains in the period they are received

The taxpayer asks how to declare public rental subsidies received in 2020. The DGT rules that these subsidies constitute capital gains and must be attributed to the period in which they are collected.

The question raised

Temporal attribution of said receipts in the Personal Income Tax.

The DGT's ruling

The receipt of rental assistance constitutes a capital gain as it represents a variation in the value of the assets due to the incorporation of said assistance. This gain is integrated into the general taxable base as it is not linked to a transfer of assets. Pursuant to Article 14.2 c) of the Personal Income Tax Law (LIRPF), these gains derived from public assistance are attributed to the tax period in which they are collected.

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