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A property owners' association asks whether subsidies received for residential rehabilitation under Royal Decree 853/2021 are subject to IRPF. The DGT responds that although these incomes would be attributed to owners, specific exemption rules apply to such aid.
Question raised: Taxation of the subsidy in Personal Income Tax.
Homeowners' associations are taxed as communities of property, attributing their income to the owners. Although the subsidy theoretically constitutes a capital gain, the fifth additional provision of the Personal Income Tax Law establishes that the aid granted under Royal Decree 853/2021 shall not be included in the tax base of the tax.
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