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It is inquired whether the Young Rental Voucher subsidy in the Community of Madrid must be taxed in Personal Income Tax and whether it allows for the application of the regional rental deduction. The DGT determines that the aid is a capital gain and that it lacks jurisdiction to rule on the regional deduction.
Question raised: Taxation in Personal Income Tax and application of the regional deduction for the rental of the habitual residence.
The receipt of the aid for the payment of rent constitutes a non-exempt capital gain, as it produces a variation in the value of the assets through the incorporation of said monetary amount. The amount of the gain shall be the quantity of the subsidy received and must be imputed to the tax period in which it is collected. Regarding the regional rental deduction, the DGT lacks jurisdiction to rule, as such interpretation falls under the competence of the Community of Madrid.
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