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A taxpayer inquired whether the repayment of a €7,500 grant, received in 2020 and declared as income, could be deducted in 2021. The DGT ruled that, as it is a current grant, its reimbursement constitutes a deductible expense in the tax year in which the repayment occurs.
Cuestión planteada Incidencia del reintegro de la subvención en la tributación por el IRPF.
Para la determinación del rendimiento neto en estimación directa, se aplican las normas del Impuesto sobre Sociedades y la Norma 18ª del Plan General de Contabilidad. Las subvenciones corrientes se imputan como ingresos del ejercicio. Por tanto, la devolución de una subvención corriente recibida y declarada en un ejercicio anterior tiene incidencia como gasto deducible en el ejercicio en que se realiza el reintegro por incompatibilidad.
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