Skip to content
Back to index
V2725-18 15 October 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Building renovation grants must be attributed to heirs if received after death

A query was raised regarding whether a grant for building works should be taxed under the deceased's Personal Income Tax (IRPF) or that of their heirs. The Directorate General for Taxes (DGT) has ruled that, if collected after death, the capital gain must be attributed to the heirs.

The question raised

Classification and individualization of the grant.

The DGT's ruling

The receipt of a grant for rehabilitation constitutes a capital gain as it alters the value of the assets. Since it is collected subsequent to the death of the taxpayer, the gain must be attributed to the tax period of the heirs. The tax period of the deceased ends on the date of death.

Book your free first meeting