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V3443-20 27 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · atribución de rentas

Subsidies for television antenna adaptation are attributed to owners as capital gains

A query was made regarding the tax treatment of aid intended to offset the costs of adapting antennas for the second digital dividend within homeowners' associations. The Directorate General for Taxes (DGT) rules that these subsidies are attributed to individual owners as capital gains and that the association must file an informative tax return if the amount exceeds 3,000 euros.

The question raised

Tax treatment in Personal Income Tax 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 said association. Obligation of the homeowners' association to file a tax return for said aid.

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 classified as a capital gain and is attributed to each owner according to their participation coefficient. The association must file Form 184 if the income exceeds 3,000 euros. Co-owners shall not be required to declare if the capital gain does not exceed the joint limit of 1,000 euros per year.

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