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V2101-23 18 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Public aid for the acquisition of a vehicle is imputed as a capital gain to the beneficiary in the year of receipt

A taxpayer inquires to whom public aid for the purchase of a vehicle is attributed and when it must be taxed. The DGT responds that the gain belongs to the beneficiary of the aid and must be declared in the tax period in which the payment is received.

The question raised

Question posed: To whom the capital gain must be attributed for Personal Income Tax purposes and its temporal imputation.

The DGT's ruling

The receipt of aid for the acquisition of a vehicle constitutes a capital gain for its beneficiary, as it results in a variation in their assets. Said gain is attributed to the taxpayer who holds the right to obtain it according to the granting resolution. As it does not fall under the cases of deferred imputation, the gain must be imputed to the tax period in which the receipt of payment occurs.

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