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A homeowners' association sought guidance on how a grant for elevator installation should be allocated when part of the amount must be apportioned among members who meet the eligibility criteria. The Directorate General for Taxes (DGT) ruled that the grant constitutes a capital gain to be attributed to each owner in accordance with the terms set out in the award resolution.
Cuestión planteada Criterio de atribución de la subvención en el IRPF, a los miembros de la comunidad de propietarios. Obligaciones de información.
Las comunidades de propietarios son entidades en régimen de atribución de rentas y no contribuyentes del IRPF. La subvención recibida tiene la consideración de ganancia patrimonial según el artículo 33.1 de la LIRPF. Dicha renta se atribuirá a cada propietario siguiendo lo dispuesto en la resolución de concesión, sumando el importe expresamente asignado más la parte resultante del prorrateo de los miembros que no tienen derecho al disfrute. Si la subvención supera los 3.000 euros, la comunidad debe presentar el modelo 184.
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