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A homeowner has enquired as to when a grant received by a homeowners' association for accessibility works must be declared and whether a regional tax deduction can be applied. The Directorate General for Taxes (DGT) has ruled that the aid constitutes a capital gain to be recognised at the time of receipt, and that jurisdiction over regional tax deductions lies with the respective Autonomous Community.
Cuestión planteada Tributación de las subvenciones pendientes de recibir por el Impuesto sobre la Renta de las Personas Físicas. Aplicación de la deducción autonómica por obras de accesibilidad de la Comunitat Valenciana. Cumplimentación del modelo de declaración del IRPF.
Las comunidades de propietarios se consideran comunidades de bienes y las rentas se atribuyen a los socios. La subvención es una ganancia patrimonial que debe integrarse como renta general. Al no encajar en los supuestos de imputación especial, la ganancia se imputará al período impositivo en que tenga lugar su cobro. La DGT no es competente para resolver sobre deducciones autonómicas ni sobre la cumplimentación de modelos.
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