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V1418-24 13 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Youth Rental Bonus is taxed as a capital gain in the year it is received

A query was raised regarding whether the Youth Rental Bonus aid received in 2023 must be taxed in that year's income tax return. The Directorate General for Taxes (DGT) ruled that the aid constitutes a capital gain that must be included in the general income for the period in which it is collected.

The question raised

Taxation of this aid in the income tax return corresponding to the 2023 fiscal year.

The DGT's ruling

The receipt of direct aid for housing rent for young people constitutes a capital gain as it alters the value of the taxpayer's assets. This gain must be integrated as general income for the tax period. As it does not fall under the cases of special imputation by quarters, the aid must be imputed in the tax period in which its collection takes place.

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