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A consultant asks whether a Valencian regional subsidy for buying first home can be taxed over four years. The DGT replies that, as it is not an AEDE, the full amount must be taxed in the year received.
Cuestión planteada Si la ayuda pública percibida para la adquisición de la vivienda habitual puede acogerse a la regla especial de imputación temporal prevista en el artículo 14.2.i) de la LIRPF, imputando su importe por cuartas partes en el ejercicio de su cobro y en los tres siguientes.
La subvención recibida constituye una ganancia patrimonial que debe imputarse en el periodo impositivo en que se perciba. No es aplicable la regla de imputación por cuartas partes del artículo 14.2.i) de la LIRPF porque la ayuda no tiene la consideración de Ayuda Estatal Directa a la Entrada (AEDE). Por tanto, se aplica la regla general de imputación en el ejercicio del cobro.
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