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A query is made regarding the taxation of a regional aid for self-employed individuals intended to compensate for the decrease in income due to the COVID-19 epidemic. The DGT responds that these aids qualify as income from economic activities and must be imputed to the fiscal year in which they are granted.
Question posed: Taxation of the aforementioned aid.
The subsidy received, as it does not fit into other concepts and seeks to compensate for the decrease in income, is considered full income from economic activity pursuant to Article 27.1 of the LIRPF. Its temporal imputation is governed by Corporate Tax regulations and Valuation Standard 18 of the General Accounting Plan. Since its purpose is to compensate for the loss of income, it is treated as a current subsidy and must be imputed to the fiscal year in which it is granted.
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