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The DGT confirms that subsidies granted under Royal Decree 691/2021 for energy efficiency works do not form part of the IRPF taxable base for property owners' associations.
Question posed: Taxation of the granted subsidy.
Homeowners' associations are not taxpayers of Personal Income Tax (IRPF); instead, income is attributed to their members according to their participation coefficient. The subsidy received is classified as a capital gain, but as it was granted under Royal Decree 691/2021, it is not included in the taxable base as it is exempt pursuant to the fifth additional provision of the Personal Income Tax Law (LIRPF). Therefore, the beneficiary is not required to declare said gain.
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