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A self-employed individual asks when a subsidy to promote self-employment received in December must be declared. The DGT responds that, as it is a current subsidy to offset expenses, it is imputed in the period of the final grant resolution.
Question posed: Temporal imputation of the subsidy received.
Subsidies intended to offset expenses are considered current subsidies and income for the fiscal year. Their temporal imputation must be carried out in the tax period comprising the date of the final grant resolution, when the grant is recognized and quantified, regardless of when the money is received. If the cash basis is chosen, it will be imputed when the collection occurs.
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