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A taxpayer inquired whether, upon ceasing their economic activity, they must recognise the entire remaining grant amount or if they may continue to do so based on the depreciation of the asset. The DGT ruled that the total outstanding grant must be recognised as income in the year the activity ceases.
Cuestión planteada Si debe computarse como ingreso en el momento del cese la totalidad de la subvención pendiente de aplicar a resultados en dicho momento o si puede imputarse conforme se continúe realizando la amortización del bien.
Las subvenciones de capital para adquirir inmovilizado se imputan a resultados en proporción a la amortización del bien. Al producirse el cese de la actividad, el inmovilizado deja de serlo y se pasa al patrimonio personal. Por tanto, el contribuyente debe imputar como ingreso de la actividad económica la subvención pendiente de aplicar a resultados en el momento de dicho cese. Si la subvención se concede tras el cese, deberá imputarse íntegramente en el ejercicio de su concesión.
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