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A query was made regarding the tax treatment of a grant received by a homeowners' association for the installation of an elevator. The Directorate General for Taxes (DGT) has determined that the grant constitutes a capital gain that must be attributed to each owner according to their share of participation.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de la subvención percibida.
Las comunidades de propietarios son entidades en régimen de atribución de rentas y no contribuyentes del IRPF. La subvención recibida constituye una ganancia patrimonial por ser una variación en el valor del patrimonio sin que exista una transmisión. Dicha ganancia se atribuye a cada propietario según su coeficiente de participación o lo dispuesto en los estatutos. La comunidad debe presentar el modelo 184 si cumple los requisitos de ingresos o actividad económica.
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