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A self-employed professional enquired about the tax treatment of a grant received to improve competitiveness through the purchase of machinery. The DGT ruled that, as it finances fixed assets, it is a capital grant and must be recognised in the same proportion as the investment is depreciated.
Cuestión planteada Tratamiento fiscal de la subvención en el Impuesto sobre la Renta de las Personas Físicas.
Las subvenciones para fomentar el empleo autónomo son rendimientos de actividades económicas. Si su finalidad es financiar inmovilizado o capital fijo, son subvenciones de capital y se imputan como ingresos en la misma medida en que se amorticen las inversiones. Si los bienes no son amortizables, la subvención se imputa íntegramente en el ejercicio de su enajenación o baja en inventario. Si la subvención fuera para compensar gastos o ingresos mínimos, sería una subvención corriente e ingreso del ejercicio.
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