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A self-employed worker inquired about the taxation of a grant from the Canary Islands Government aimed at promoting self-employment. The Directorate General for Taxes (DGT) ruled that such grants constitute income from economic activities, and their timing for tax purposes depends on their purpose and the chosen accounting method.
Cuestión planteada Tributación en el IRPF de la mencionada subvención.
La subvención recibida se califica como rendimiento íntegro de actividad económica según el artículo 27.1 de la LIRPF. Al ser una subvención corriente para compensar gastos, debe imputarse en el periodo en que se reconozca la resolución concesionaria definitiva. Si el contribuyente aplica el criterio de caja, la subvención se imputará en el periodo en que se produzca el cobro.
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