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A query was made regarding the tax treatment of a subsidy received by a homeowners' association and how the income should be allocated. The Directorate General for Taxes (DGT) indicates that these entities are not taxpayers themselves; instead, the income is attributed to their members.
Question posed: Tax treatment in Personal Income Tax of a subsidy obtained by the inquiring homeowners' association, and the criteria for the attribution of income.
Homeowners' associations are not taxpayers of Personal Income Tax (IRPF); instead, income is attributed to their members pursuant to Article 8.3 of the Personal Income Tax Law (LIRPF). The subsidy received is classified as a capital gain in accordance with Article 33.1 of the LIRPF. Said income shall be attributed to each owner according to their participation coefficient or as stipulated in the bylaws.
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