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A property owner asks whether subsidies received by their property owners' association should be treated as capital gains or exempt. The DGT states that exemption depends on the legal basis of the subsidy.
Question posed: Whether the grants received by the homeowners' association must be included in the taxpayer's IRPF as capital gains or whether they are exempt from taxation.
Homeowners' associations are considered communities of property and their income is attributed to the members. The residential rehabilitation grant (RD 853/2021) is not included in the taxable base pursuant to the fifth additional provision of the LIRPF. However, the grant for the second digital dividend (RD 392/2019) is not exempt and must be included in the taxpayer's general taxable base.
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