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A query was raised regarding the taxation of a subsidy received by a homeowners' association for the installation of an elevator, in cases where some owners contributed less to the special levy. The Directorate General for Taxes (DGT) ruled that the subsidy constitutes a capital gain and must be allocated to all members based on their respective share coefficient.
Cuestión planteada Tributación de la subvención y criterio de atribución de rentas a los miembros de la comunidad de propietarios del inmueble.
La subvención obtenida por la comunidad de propietarios constituye una ganancia patrimonial para los contribuyentes. Esta renta se debe atribuir a cada uno de los propietarios en función de su coeficiente de participación en el edificio, y no únicamente a quienes asumieron el coste de la instalación. El coeficiente de participación es el módulo para determinar la distribución de cargas y beneficios según la Ley de Propiedad Horizontal.
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