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A lawyer received a grant from a private foundation to finance her professional association fees due to the COVID-19 crisis. The DGT determines that this grant must be taxed under Personal Income Tax (IRPF) as income from economic activity and not under Inheritance and Gift Tax.
Question posed: Taxation of the aforementioned grant.
The grant is not subject to Inheritance and Gift Tax as it is assistance granted by a private entity with charitable purposes, and therefore is taxed under Personal Income Tax. Since its purpose is the payment of professional activity expenses, it is classified as income from economic activities. It must be attributed to the tax year in which it is granted, unless the cash basis is chosen. The payment of bar association fees may be a deductible expense.
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