Skip to content
Back to index
V3437-20 27 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · atribución de rentas

Subsidies for adapting television antennas are treated as capital gains for property owners

A query was made regarding the tax treatment of a subsidy granted to a homeowners' association to offset the costs of adapting television antennas. The Directorate General for Taxes (DGT) ruled that the subsidy is attributed to each owner according to their share coefficient and classifies this income as a capital gain.

The question raised

Tax treatment in Personal Income Tax (IRPF) of the aid to compensate for the costs derived from the adaptation of television antennas affected by the liberalization process of the 694-790 MHz frequency band (second digital dividend), granted to a homeowners' association.

The DGT's ruling

Homeowners' associations are entities under the income attribution regime and are not taxpayers of Personal Income Tax (IRPF). The subsidy received is attributed to each owner according to their participation coefficient or the provisions of the bylaws. This income is of the nature of a capital gain. Owners shall not be required to declare it if the capital gain does not exceed the joint limit of 1,000 euros per year together with other specific income.

Book your free first meeting