Skip to content
V2350-20 ·9 July 2020 ·consulta-vinculante Medium impact
Tax

Economic activity grants are classified as income from economic activities

A farmer has requested clarification regarding the taxation and timing of income recognition for grants received. The DGT has ruled that these grants are classified as income from economic activities, and their timing for tax purposes depends on whether they are current or capital grants.

In 6 key points

Lifecycle

2020-07-09PublishedPublished 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