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V3489-20 2 December 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 owners

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.

The question raised

Tax treatment in Personal Income Tax regarding the aid to compensate for costs derived from the adaptation of television antennas affected by the liberalization process of the 694-790 MHz frequency band (second digital dividend), which is requested by the taxpayer and granted to the homeowners' association to which they belong.

The DGT's ruling

Homeowners' associations are not taxpayers of Personal Income Tax (IRPF), but rather entities subject to the income attribution regime. The subsidy received is classified as a capital gain pursuant to Article 33.1 of the Personal Income Tax Law (LIRPF). This gain shall be attributed to each owner according to their participation coefficient in the building, unless the bylaws provide for a different distribution.

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