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A taxpayer inquired whether a grant for works on a main residence, co-owned with their spouse, should be split 50/50 or attributed solely to them. The DGT ruled that the capital gain belongs exclusively to the individual who was the beneficiary of the aid.
Question posed: Whether the capital gain corresponding to the subsidy is attributed to both spouses at 50% or only to the person who applied for the aid and to whom it has been granted.
The subsidy constitutes a capital gain for the beneficiary as it represents a variation in the value of their assets. Pursuant to Article 11.5 of the Personal Income Tax Law, such gains are considered to be obtained by the person entitled to receive them. Therefore, the gain is attributed solely to the taxpayer to whom the subsidy has been granted.
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