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V1416-24 13 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Rental subsidies are taxed as capital gains in the period they are received

A taxpayer inquired about the taxation of rental subsidies received by themselves and their partner. The Directorate General of Taxes (DGT) ruled that these subsidies constitute capital gains and must be reported in the tax period in which they are received.

The question raised

Taxation of the aforementioned assistance and its temporal imputation.

The DGT's ruling

The receipt of direct rental assistance constitutes a capital gain as it alters the value of the beneficiary's assets. Said gain shall be included as general income in the tax period in which the collection occurs. The assistance shall be attributed to each beneficiary according to the amount expressly recognized in the granting resolution.

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