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V1126-20 29 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · comunidad de bienes

Grants received by homeowners' associations are treated as capital gains in the year they are collected

A homeowners' association sought clarification regarding the timing of tax attribution for a grant intended for building improvements. The Directorate General for Taxes (DGT) ruled that the grant constitutes a capital gain that must be attributed to the co-owners in the tax year in which the payment is received.

The question raised

Cuestión planteada Atribución, a efectos del IRPF, del importe de la subvención. Imputación temporal.

The DGT's ruling

Las comunidades de propietarios tributan como comunidades de bienes, atribuyendo sus rentas a los comuneros. Las subvenciones recibidas constituyen ganancias patrimoniales. Al no encajar en los supuestos de imputación diferida de la LIRPF, la ganancia debe imputarse al periodo impositivo en que se produzca el cobro.

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What is published here, applied to a company or a specific case. The first meeting is free.

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