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V1531-25 ·26 August 2025 ·consulta-vinculante Medium impact
Tax

Imputation of non-recoverable subsidies depends on purpose and accounting rules

The consultant asks whether a subsidy should be recognised in the year of notification or in the year of collection. The DGT states that imputation must follow accounting rules based on the subsidy's purpose.

In 6 key points

Lifecycle

2025-08-26PublishedPublished 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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