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V1678-25 16 September 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Rentals aid for young people taxed as patrimonial gain

The DGT determines that rental aid received in 2024 for previous tax periods must be declared as patrimonial gain in the year of receipt.

The question raised

Temporal imputation of the aforementioned subsidy.

The DGT's ruling

The receipt of direct housing rental subsidies for young people constitutes a capital gain as it alters the value of the taxpayer's assets. This gain must be included as general income for the tax period. As it does not fall under the cases of special imputation by quarters, the subsidy must be imputed to the tax period in which its collection occurs.

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