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A query was raised regarding the Personal Income Tax (IRPF) treatment of a regional subsidy intended to cover RETA (Special Regime for Self-Employed Workers) contributions. The Directorate General of Taxes (DGT) has determined that such aid constitutes income from economic activity and must be recognised as a current subsidy.
Cuestión planteada Tributación en el IRPF de la mencionada Ayuda.
La ayuda para subvencionar cuotas del RETA se califica como rendimiento de actividades económicas según el artículo 27.1 de la LIRPF. Al tener como finalidad compensar gastos del ejercicio, se trata como una subvención corriente. Su imputación temporal se realiza en el periodo en que se reconoce la concesión en firme, salvo que se opte por el criterio de caja. Asimismo, las cuotas del RETA satisfechas pueden deducirse como gasto de la actividad.
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