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The taxpayer asks whether the PIVE Plan aid constitutes a capital gain and whether the delivery of their old vehicle for scrapping allows for the computation of a capital loss. The DGT responds that the aid is a capital gain and that the delivery of the vehicle does not generate a loss as it is a consumer good.
Question posed: Tax treatment in the Personal Income Tax (IRPF) of the aid and the possibility of computing a capital loss for the delivery of the vehicle for scrapping.
The receipt of aid from the PIVE Plan to acquire a new vehicle constitutes a capital gain, as it represents a variation in the value of the assets due to the incorporation of said monetary amount. This gain forms part of the general income. On the other hand, it is not appropriate to compute a capital loss for the delivery of the vehicle for scrapping, since, being a durable consumer good, the loss of value is due to its normal use.
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