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V1103-17 10 May 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Rental subsidies classified as capital gains and taxable in the year of receipt

A taxpayer inquired about the declaration of a rental subsidy from the Community of Madrid, which was received partially in 2016 and partially in 2017. The Directorate General for Taxes (DGT) ruled that these subsidies constitute capital gains and must be taxed in the specific tax year in which each payment is received.

The question raised

Calificación de la ayuda, integración e imputación temporal.

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