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V2107-24 27 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Grants received by individuals are treated as capital gains for Income Tax purposes

An individual received a grant for the energy-efficient renovation of their home. The Directorate-General for Traffic (DGT) has determined that this amount must be taxed as a capital gain in the tax year in which the funds are received.

The question raised

Cuestión planteada Integración de la subvención percibida en la base imponible del Impuesto sobre la Renta de las Personas Físicas.

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