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MEDIUM
FISCAL

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

V1531-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1531-25
Published
26 Aug 2025

Summary

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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