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A query was raised regarding how to attribute a rehabilitation grant obtained by a homeowners' association in cases of split ownership (bare owner and usufructuary) and following a change in ownership. The DGT determines that the income must be attributed based on the nature of the obligation to carry out the works and at the time of the grant.
Question raised: Attribution of grants obtained by the community of property in the following cases: divided ownership between bare owner and usufructuary, and modification of property ownership if the transfer is carried out between the date on which the grant is obtained (2013 period) and the date of filing the Personal Income Tax return (May-June 2014).
In cases of divided ownership, the grant for rehabilitation works must be attributed to the bare owners, as these extraordinary repairs are their responsibility according to the Civil Code. Regarding ownership, the income is attributed to the members at the moment the grantor communicates the award, being irrelevant whether they cease to be members subsequently.
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