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V2332-16 26 May 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Subsidies for social housing acquisition must be reported in the year they are received

The taxpayer asks whether the tax imputation of a subsidy for purchasing social housing can be spread over four years. The DGT rules that these grants constitute capital gains and must be reported in the tax year in which they are received.

The question raised

Temporal imputation of the requested grant. Possibility of imputing the received subsidy over four years in accordance with Article 14.2 i) of the Personal Income Tax Law, in the case of AEDE.

The DGT's ruling

The receipt of grants to facilitate the down payment for a dwelling constitutes a capital gain pursuant to Article 33.1 of the Personal Income Tax Law (LIRPF). As of January 1, 2015, these grants are imputed to the tax year in which they are collected. The four-year imputation rule provided for in Article 14.2.i) of the LIRPF is not applicable.

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