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A query was raised regarding whether grants received by a homeowners' association to remove architectural barriers must be taxed under Personal Income Tax (IRPF) and whether Form 184 must be filed. The Directorate General for Taxes (DGT) ruled that the grant is attributed to each owner as a capital gain and that the query regarding individual grants is inadmissible.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas de las subvenciones indicadas y si procede presentar el modelo 184 por parte de la comunidad.
Las comunidades de propietarios no son contribuyentes del IRPF, sino que las rentas se atribuyen a sus miembros. La subvención recibida por la comunidad se califica como ganancia patrimonial y se atribuye a cada propietario según su coeficiente de participación en el momento del cobro. Esta ganancia no cuenta con exenciones o no sujeciones aplicables.
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