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A homeowners' association has enquired whether grants received for the installation of an elevator are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that there is no legal basis for such an exemption and that these grants must be taxed.
Cuestión planteada Posible consideración de las referidas subvenciones como renta exenta en el IRPF.
Las subvenciones recibidas por la comunidad de propietarios constituyen una variación en el valor del patrimonio por la incorporación de dinero, por lo que se califican como ganancias patrimoniales según el artículo 33.1 de la Ley del IRPF. Estas ganancias se atribuirán a cada propietario según su coeficiente de participación en el edificio. El carácter obligatorio de la instalación del ascensor no permite aplicar la no sujeción o la exención.
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