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V1361-19 ·10 June 2019 ·consulta-vinculante Medium impact
Tax

Allocation of economic activity grants and treatment upon death

A query was raised regarding which tax year grants for an agricultural holding must be declared following the death of the owner. The DGT ruled that this depends on whether the grants are current or capital grants, and on the accounting method (accrual or cash basis) applied by the deceased.

In 6 key points

How it affects those involved

This ruling clarifies the tax implications for the estates of agricultural business owners, specifically regarding the timing of grant recognition based on the type of grant and the taxpayer's chosen accounting method.

Lifecycle

2019-06-10PublishedPublished 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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