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V1369-17 ·2 June 2017 ·consulta-vinculante Medium impact
Tax

Allocation of CAP subsidies depends on whether accrual or cash basis is applied

A taxpayer engaged in agricultural activity asks which year should be used to declare 2016 CAP subsidies to be received in 2017. The DGT rules that the timing of allocation will depend on the method used to calculate yields.

In 6 key points

How it affects those involved

The ruling clarifies the tax timing for agricultural subsidies, highlighting that the choice between objective estimation and actual yields determines when subsidies must be reported.

Lifecycle

2017-06-02PublishedPublished 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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