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V1523-18 5 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Timing of recognition for housing rental subsidies

A taxpayer inquires about when a regional rental subsidy received in 2017, covering previous years, should be declared. The DGT rules that the timing of recognition depends on when the payment becomes due according to the grant's specific requirements.

The question raised

Temporal allocation of the subsidy.

The DGT's ruling

Rental subsidies are capital gains included in general income. The temporal allocation is made in the period in which the granting is communicated, unless the payment becomes due at a later date, in which case it is allocated when it becomes due. If the recognition of the right is from 2015 onwards, it is allocated to the period in which its collection takes place.

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