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A query was raised regarding how members of a homeowners' association should be taxed on a grant received to remove architectural barriers. The Directorate General for Taxes (DGT) rules that the grant is allocated to each owner in accordance with the Horizontal Property Act.
Cuestión planteada Criterio de atribución de la subvención en el IRPF, a los miembros de la comunidad de propietarios.
Las comunidades de propietarios no son contribuyentes, sino entidades en régimen de atribución de rentas. La subvención recibida tiene la naturaleza de ganancia patrimonial. Esta renta se atribuirá a cada propietario según las normas o pactos aplicables, y en este caso, conforme a la resolución que la concede, se prorrateará entre los miembros atendiendo a su coeficiente de participación en el edificio.
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