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A taxpayer sought clarification regarding the tax treatment of a grant received to adapt a building and purchase furniture for a rural holiday home. The DGT clarifies that, as it is intended for investment, it is a capital grant that must be recognised in line with the depreciation of the assets.
Cuestión planteada 1. Tributación de la subvención percibida en el Impuesto sobre la Renta de las Personas Físicas.
La subvención recibida para el acondicionamiento de un edificio y adquisición de enseres para actividad turística rural se califica como rendimiento de actividad económica. Al ser una subvención de capital, debe imputarse en la misma medida en que se amorticen las inversiones realizadas. Si los bienes no son amortizables, la subvención se imputará íntegramente en el ejercicio de su enajenación o baja. Los bienes pasan al patrimonio empresarial por su valor de adquisición más mejoras y menos amortizaciones.
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