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V0544-24 9 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · comunidad de bienes

Subsidies for temporary suspension of fishing activities are taxed as income from economic activities

A community of property has requested a ruling regarding the taxation of a subsidy for the temporary suspension of fishing activities. The Directorate General for Taxes (DGT) has determined that the aid must be included in the taxable base as income from economic activities and that Form 184 must be submitted.

The question raised

Taxation of the subsidy received by the community of property.

The DGT's ruling

The subsidy for the temporary cessation of fishing activity is a replacement income that is included in the tax base as income from economic activity. Its temporal allocation is governed by accounting regulations, and it must be reflected as income in the fiscal year in which it is granted if its purpose is to ensure a minimum profitability. The community of property must submit the informative return using Form 184.

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