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A taxpayer received a grant for home renovation but was required to repay it due to non-compliance with certain requirements. The Directorate General of Taxes (DGT) clarifies that the repayment should not be declared in the year it is made, but rather by rectifying the tax return in which the grant was originally included.
Cuestión planteada Incidencia en el IRPF del reintegro de la ayuda.
La percepción de una ayuda constituye una ganancia patrimonial al alterar la composición del patrimonio. Si se debe devolver la subvención, la incidencia en el IRPF no ocurre en el periodo del reintegro, sino mediante la rectificación de la autoliquidación en la que se incluyó la renta. Los intereses de demora por la devolución son una pérdida patrimonial computable, mientras que los intereses por el fraccionamiento del pago se consideran renta al consumo y no son pérdida patrimonial.
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