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The taxpayer inquired about the taxation and timing of reporting grants received for hiring personnel. The DGT ruled that such grants constitute income from economic activities and must be recognised in the period in which they accrue.
Question posed: Taxation and temporal imputation of the subsidies received.
Subsidies that finance the expenses of entrepreneurs or professionals qualify as income from economic activities. Their temporal imputation must be carried out in the tax period of their accrual, which occurs when the subsidy is approved and granted through an administrative resolution. If the cash basis is chosen, they will be imputed in the period in which the collection occurs.
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