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A property owners' association inquired about the tax treatment of an advance payment for energy renovation works. The DGT confirms that the subsidy is exempt and that the association has no obligation to file model 184 unless certain thresholds are exceeded.
Cuestión planteada - Tributación e imputación temporal de la subvención percibida a efectos del IRPF.
Las subvenciones concedidas en virtud del Real Decreto 853/2021 para rehabilitación energética no se integran en la base imponible del IRPF. Por tanto, los copropietarios no deben declarar la ganancia patrimonial resultante. La comunidad de propietarios no está obligada a presentar el modelo 184 a menos que ejerza una actividad económica o sus rentas no exentas superen los 3.000 euros anuales.
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