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The taxpayer inquires about the deduction for repeated donations and the tax treatment of a grant received for the installation of an elevator. The DGT clarifies that recurring donations allow for a higher deduction percentage and that the grant constitutes a capital gain that must be taxed in the year it is received.
Cuestión planteada Aplicación de la deducción por donativos y tributación de la subvención obtenida.
Si se realizan donativos de forma reiterada a una misma entidad, se puede aplicar un porcentaje de deducción del 35% en lugar del 30%. La subvención por la instalación de un ascensor constituye una ganancia patrimonial que debe integrarse como renta general. Esta ganancia debe imputarse al período impositivo en que se perciba el cobro, al no encajar en los supuestos de imputación por cuartas partes. Los gastos por la instalación del ascensor se consideran inversión o mejora, permitiendo la amortización del 3% a partir de la finalización de las obras.
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