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A query is made as to whether a tax relief on the levy of the Tax on Constructions, Installations and Works (ICIO) for the rehabilitation of a Property of Cultural Interest must be taxed under IRPF. The DGT responds that said tax relief does not constitute taxable income.
Question posed: The nature of said tax relief is sought for the purposes of Personal Income Tax and to whom it is imputed, as it is a tax relief received by both spouses.
Tax reliefs on the levy of the Tax on Constructions, Installations and Works do not correspond to any of the income concepts established in Article 6.2 of the IRPF Law. Therefore, the reduction in the local tax levy does not constitute taxable income for the taxpayer. As it is not income, it is not necessary to determine the imputation between spouses.
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