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V1190-25 1 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Sport and appliance subsidies count as patrimonial gains in general tax base

The DGT responds that Galician subsidies (sport bonus and washing machine aid) constitute patrimonial gains that must be included in the general tax base.

The question raised

"How should the following aid received from the Xunta de Galicia be included in the income tax return for the 2024 fiscal year:

The DGT's ruling

The granting of aid such as the Sports Voucher or the aid for the purchase of washing machines generates a capital gain as a variation in the value of the assets occurs due to the incorporation of the amount of the aid. These gains must be attributed to the tax period in which they are collected, which occurs when the voucher is used to acquire products or services. As they do not derive from the transfer of assets, they are integrated into the general tax base.

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