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V0989-16 14 March 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Grants for purchasing and adapting vehicles for persons with disabilities are taxable as capital gains

A query was raised regarding whether an individual grant received from an Autonomous Community for the purchase and adaptation of a vehicle due to disability is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these amounts must be taxed as capital gains.

The question raised

Tax treatment in the Personal Income Tax of said aid.

The DGT's ruling

The amounts received as aid are considered capital gains pursuant to Article 33.1 of the Personal Income Tax Law. These subsidies are not covered by any legally established exemptions or non-subjectivity provisions.

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