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A query was raised regarding the taxation of subsidies received for an economic activity. The DGT ruled that these constitute income from economic activities and their temporal imputation depends on whether they are current or capital subsidies.
Question raised 1st Taxation of subsidies received.
Subsidies constitute full income from economic activities. If their purpose is to compensate for expenses or loss of income, they are imputed as income for the fiscal year. If they are intended for investment in fixed assets, they are imputed to the same extent as the investments are depreciated. In the case of current subsidies to maintain activity, they are imputed in the period of the final concession resolution, unless the cash basis of accounting is chosen.
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