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V1304-24 4 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Youth Rent Subsidy (Bono Alquiler Joven) taxed as capital gains for Income Tax purposes

A query was raised regarding whether the 'Bono Alquiler Joven' subsidy in Catalonia is subject to Income Tax (IRPF) and if it allows for the application of regional rental tax deductions. The Directorate General for Taxes (DGT) has determined that the subsidy constitutes a capital gain and has referred the matter of the tax deduction to the relevant autonomous community.

The question raised

Taxation in the Personal Income Tax (IRPF) of the aforementioned aid and the possibility of applying the regional tax deduction for rent of the habitual residence.

The DGT's ruling

The receipt of aid for rent payment constitutes a non-exempt capital gain, as it results in a variation in the value of the assets. The amount of said gain shall be the monetary amount of the subsidy received and shall form part of the general income. The temporal attribution is made in the tax period in which the aid is collected. Regarding the regional tax deduction for rent, the DGT lacks jurisdiction to resolve, which must be done by the authority of the Autonomous Community.

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