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V2511-18 18 September 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · atribución de rentas

Subsidies granted to the homeowners' association are attributed to all members according to their participation coefficient

A query is made as to whether a subsidy for the installation of an elevator, the cost of which was borne only by certain owners, should be taxed only for them or for the entire community. The DGT responds that, as the subsidy is granted to the community, it must be attributed to all owners according to their participation coefficient.

The question raised

Question posed: Taxation of the subsidy and the criteria for the attribution of income to the members of the homeowners' association of the property.

The DGT's ruling

The subsidy obtained by the homeowners' association is attributed to all its members through the income attribution regime. The amount is distributed among the owners based on their participation coefficient in the building, in accordance with the Horizontal Property Law. This capital gain must be imputed to the tax period in which the collection of the aid occurs.

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