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V0721-20 6 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Current subsidies are recognised upon definitive award, unless the cash basis is chosen

A farmer asks when to declare Common Agricultural Policy subsidies received the year following their award. The DGT rules that, as a general rule, they must be recognised in the tax year in which the definitive award resolution is issued.

The question raised

Cuestión planteada Imputación temporal de las subvenciones percibidas.

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