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V1063-20 ·24 April 2020 ·consulta-vinculante Medium impact
Tax

Grants for agricultural farm establishment are recognised in the tax year of their final resolution

A taxpayer has enquired as to when a grant for the establishment of an agricultural farm should be declared. The DGT has ruled that the grant is considered income from economic activities and its recognition depends on its purpose and the chosen accounting method.

In 6 key points

Lifecycle

2020-04-24PublishedPublished 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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