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V2076-21 12 July 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · renta exenta

Andalusian rental subsidies are not exempt from Income Tax without proof of special vulnerability

A taxpayer received subsidies for renting their primary residence in Andalusia and inquired whether these were exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that they are only exempt if the recipient is in a proven situation of special vulnerability, which was not the case in this instance.

The question raised

Cuestión planteada Tributación en el IRPF.

The DGT's ruling

La exención del artículo 7.y) de la Ley del IRPF solo aplica a beneficiarios con condición de especial vulnerabilidad. Al no concurrir esta condición, la ayuda constituye una ganancia patrimonial por la variación en el valor del patrimonio. Dicha ganancia debe imputarse al período impositivo en que se produzca el cobro.

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