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The taxpayer asks how to declare the 2018 and 2019 rental subsidies received in 2020 in the Personal Income Tax (IRPF). The DGT responds that these subsidies constitute capital gains and must be taxed in the fiscal year in which they are collected.
Question posed: The taxpayer requests information on how to declare in the Personal Income Tax the subsidies received in 2020 corresponding to 2019 and 2018.
The receipt of a rental subsidy constitutes a capital gain as it represents a variation in the value of the assets. This gain is integrated into the general taxable base as it is not linked to a transfer of assets. Pursuant to Article 14.2 c) of the LIRPF, these gains derived from public subsidies are attributed to the tax period in which they are collected.
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