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V0984-20 ·21 April 2020 ·consulta-vinculante Medium impact
Tax

Subsidies to offset expenses are imputed in the fiscal year of the final grant resolution

A self-employed individual asks when a subsidy to promote self-employment received in December must be declared. The DGT responds that, as it is a current subsidy to offset expenses, it is imputed in the period of the final grant resolution.

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2020-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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