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A query was raised regarding whether a grant from the Madrid City Council received by a homeowners' association must be taxed in the personal income tax (IRPF) of its members. The Directorate General for Taxes (DGT) ruled that the grant is attributed to each owner as a capital gain in the tax year it is received.
Cuestión planteada Si a efectos del IRPF, el importe de la subvención debe integrarse en la base imponible del consultante.
Las comunidades de propietarios no son contribuyentes, sino entidades con régimen de atribución de rentas. La subvención recibida tiene la naturaleza de ganancia patrimonial y debe atribuirse a cada propietario según su coeficiente de participación. Dicha ganancia se imputará al periodo impositivo en que se produzca el cobro, afectando a quien sea propietario en ese momento.
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