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A taxpayer has enquired as to when a grant for the establishment of an agricultural farm should be declared. The DGT has ruled that the grant is considered income from economic activities and its recognition depends on its purpose and the chosen accounting method.
Cuestión planteada Imputación temporal de la subvención en el Impuesto sobre la Renta de las Personas Físicas.
La subvención se califica como rendimiento de actividad económica. Si su finalidad es financiar inmovilizado, es una subvención de capital y se imputa según la amortización; si es para compensar gastos o ingresos, es corriente y se imputa en el ejercicio. En este caso, al no especificarse la finalidad, se imputa en el periodo de la resolución concesionaria definitiva. Si se aplica el criterio de caja, se imputa cuando se cobra.
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