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V1301-20 7 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Housing rental assistance is taxed as a capital gain in Personal Income Tax

A query is made regarding whether rental assistance received for housing must be taxed in Personal Income Tax. The DGT determines that such assistance constitutes a capital gain that must be included in the general tax base.

The question raised

Classification and taxation of the assistance in Personal Income Tax.

The DGT's ruling

The receipt of rental assistance constitutes a capital gain as it represents a variation in the value of the assets due to the incorporation of the assistance. This gain must be included in the general tax base as it is not linked to a transfer of assets. The temporal imputation must be carried out in the tax period in which the collection occurs.

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