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A query was raised regarding whether a regional grant intended to compensate for the drop in income caused by the pandemic should be recognised at the time it is awarded or when it is received. The DGT ruled that, as it is intended to compensate for loss of income, it constitutes a revenue grant that must be recognised in the financial year in which it is awarded.
Cuestión planteada Si la subvención debe imputarse al momento de la concesión o al momento de su cobro.
La subvención tiene la calificación de rendimientos de actividades económicas según el artículo 27.1 de la LIRPF. Al no existir normas específicas en el Impuesto sobre Sociedades, se aplica la Norma de valoración 18ª del Plan General de Contabilidad. Al tener por objeto compensar la pérdida de ingresos, se trata de una subvención corriente y debe imputarse al ejercicio en que se concede.
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