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A query was made regarding the Personal Income Tax (IRPF) treatment of a capital grant intended for investment in an economic activity. The Directorate General for Taxes (DGT) ruled that such grants constitute business income and must be recognised in results following Corporate Tax rules.
Cuestión planteada Tratamiento fiscal de la subvención en el Impuesto sobre la Renta de las Personas Físicas.
La subvención de capital se imputará como ingreso en la misma medida en que se amorticen las inversiones financiadas. Si los bienes no son susceptibles de amortización, la subvención se imputará íntegramente en el ejercicio de su enajenación o baja en el inventario. Para determinar el rendimiento neto, se aplican las normas del Impuesto sobre Sociedades y el criterio de devengo.
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