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A taxpayer inquired whether a grant received to carry out flood risk adaptation works on their home is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as the funds are not intended to repair existing damage, the aid must be included in the taxable base.
Cuestión planteada Si dicha subvención se encuentra amparada por alguno de los supuestos de exención previstos en la normativa. En caso contrario, calificación de la misma a efectos del IRPF.
La subvención se integra en la base imponible como ganancia patrimonial porque su objeto es la adaptación al riesgo y no la reparación de daños por inundación. Esta ganancia se constituye por la incorporación del importe dinerario y forma parte de la renta general. Debe imputarse al período impositivo en que se produzca el cobro de la ayuda.
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