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A taxpayer asks whether a subsidy received for improving energy efficiency in their residential property under the Canary Islands FEDER 2021-2027 programme should be taxed. The DGT responds that it must be included in the general taxable base as a patrimonial gain in the year of receipt.
Cuestión planteada Tributación de la ayuda percibida a efectos del Impuesto sobre la Renta de las Personas Físicas.
La subvención recibida constituye una ganancia patrimonial al ser una variación en el valor del patrimonio por la incorporación de dinero. Dicha ganancia debe integrarse en la base imponible general del IRPF. La imputación temporal se realiza en el período impositivo en que se produzca el cobro. Al no estar la norma de concesión incluida en las exenciones de la disposición adicional quinta de la LIRPF, la ayuda debe tributar.
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