Skip to content
V2222-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

The attribution of CAP subsidies depends on the temporal attribution criterion chosen by the taxpayer

A farmer inquires as to when CAP subsidies must be declared when received in a tax year different from the one to which they correspond. The DGT responds that the attribution will depend on whether the taxpayer applies the accrual basis or the cash basis.

In 6 key points

Lifecycle

2023-07-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact