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V1328-24 7 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Energy efficiency housing grants are taxed as capital gains in the year received

A taxpayer has enquired about the taxation of a grant received for energy efficiency works on their home. The DGT has ruled that such aid constitutes a capital gain, which must be included in the taxable base of the tax year in which the funds are received.

The question raised

Cuestión planteada Tributación de la referida subvención.

The DGT's ruling

La obtención de la subvención constituye una ganancia patrimonial al ser una variación en el valor del patrimonio por la incorporación de dinero. Dicha ganancia se integra en la renta general y debe imputarse al período impositivo en que tenga lugar su cobro. Esta regla se aplica al no tratarse de las ayudas exentas específicamente en la disposición adicional 5ª de la LIRPF.

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What is published here, applied to a company or a specific case. The first meeting is free.

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