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A property owner asks whether a community's elevator subsidy should be distributed proportionally or if an unequal distribution constitutes a donation. The DGT responds that income is attributed according to ownership share, and unequal distribution amounts to a donation.
Cuestión planteada Si la renta procedente de la subvención debe imputarse necesariamente a cada comunero en proporción a su cuota de participación. En caso de que a la hora de distribuir dicha subvención no se hiciera de forma proporcional a cada vecino, si podría declarar en IRPF la renta conforme a dicho acuerdo de distribución distinto al proporcional o pudiera considerarse una donación en el Impuesto sobre Sucesiones y Donaciones.
La subvención se atribuye a cada propietario en función de su coeficiente de participación en el edificio. Si la distribución de la subvención no se realiza de forma equivalente a la aportación de los propietarios, se entenderá que se ha producido el hecho imponible de una donación. En ese caso, los propietarios que reciban un importe mayor al que les corresponde proporcionalmente estarán recibiendo una donación de quienes reciben menos.
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