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A homebuyer asks whether they must pay tax on a community grant that, by agreement in the sale contract, must be passed on to the previous owners. The DGT rules that the capital gain belongs to whoever is designated as the beneficiary in the grant resolution.
Cuestión planteada Si se consideraría al consultante a efectos del IRPF como perceptor de la subvención, o si aportando la debida documentación (escrituras de compraventa, declaración de los antiguos propietarios de la recepción del abono y de su compromiso de cumplir con las obligaciones tributarias derivadas de ello, justificante de transferencia) no sería así no derivándose obligación tributaria alguna para el consultante.
La ganancia patrimonial derivada de una subvención se considera obtenida por la persona a la que se le haya concedido la ayuda según la resolución de concesión, al ser quien ostenta el derecho a su obtención. Esto es independiente de que el beneficiario entregue el importe a un tercero por acuerdos privados. Dicha entrega a un tercero se considerará un mayor valor de adquisición del inmueble para futuras transmisiones.
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