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A taxpayer received a grant from their Autonomous Community to treat aluminosis in a building consisting of rented commercial premises and dwellings. The Directorate General for Taxes (DGT) ruled that, as this does not constitute an economic activity nor involve the taxpayer's primary residence, the grant is a capital gain that must be taxed in full during the year it is received.
Question posed: Tax treatment in the Personal Income Tax of the grant received.
The receipt of a direct grant for the treatment of aluminosis in a building intended for rent constitutes a capital gain as it represents a variation in the value of the assets. As it is not an economic activity nor is it covered by exemptions, it is integrated as general income. The temporal imputation must be carried out in the tax period in which the collection occurs, as it does not meet the requirements for imputation by quarters.
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