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A query was made regarding the Personal Income Tax (IRPF) 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 such aid must be attributed to each owner as a capital gain.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de la ayuda para compensar los costes derivados de la adaptación de las antenas de televisión afectadas por el proceso de liberalización de la banda de frecuencias 694-790 Mhz (segundo dividendo digital), que es solicitada por el consultante y concedida a la comunidad de propietarios a la que pertenece.
Las comunidades de propietarios no son contribuyentes del IRPF, sino entidades con régimen de atribución de rentas. La subvención recibida se califica como ganancia patrimonial según el artículo 33.1 de la LIRPF. Esta ganancia se atribuirá a cada propietario según su coeficiente de participación en el edificio, salvo que los estatutos dispongan un reparto distinto.
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