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V1146-16 21 March 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Housing subsidies are attributed to the period in which payment is due or collection is received

A query was raised regarding when a regional subsidy for a home purchase, granted in 2009 but received in 2015, should be taxed. The DGT determines that the timing of attribution depends on when the payment becomes due or when the collection occurs, according to the applicable regulations.

The question raised

Temporal allocation of the subsidy.

The DGT's ruling

Subsidies for the acquisition of housing are capital gains. The temporal allocation is made in the period in which the body communicates the grant, unless the payment becomes due at a later date, in which case it is allocated when it becomes due. For events occurring since 2015, gains derived from public aid are allocated to the period in which their collection takes place.

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