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A homeowners' association has requested clarification on how subsidies received for the removal of architectural barriers should be taxed. The Directorate General for Taxes (DGT) has ruled that such income is attributed to the owners at the time of receipt.
Question posed: Attribution, for Personal Income Tax purposes, of the amount of the subsidies obtained by the association.
Subsidies received by a homeowners' association are considered capital gains. These incomes are attributed to each owner according to their participation coefficient in the building. The imputation must be carried out in the tax period in which the collection occurs, with the attribution corresponding to those who hold the status of owners at that time.
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