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V2594-17 10 October 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · atribución de rentas

Municipal grants received by a homeowners' association are attributed to owners as capital gains

A homeowners' association sought clarification on whether municipal grants received for the maintenance of private land used for public purposes were taxable. The Directorate General of Taxes (DGT) ruled that the grant is attributed to each owner according to their participation coefficient and is treated as a capital gain.

The question raised

Cuestión planteada Tributación de la ayuda concedida.

The DGT's ruling

Las comunidades de propietarios no son contribuyentes del IRPF, sino entidades con régimen de atribución de rentas. La subvención recibida tiene la consideración de ganancia patrimonial al ser una variación en el valor del patrimonio. Dicha ayuda se atribuirá a cada propietario según su coeficiente de participación en la comunidad, salvo que los estatutos dispongan un reparto distinto.

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