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A query is made regarding the taxation in Personal Income Tax (IRPF) of a subsidy from the Xunta de Galicia for micro-enterprises due to COVID-19. The DGT responds that these aids are income from economic activities and must be imputed according to their purpose.
Question posed: Taxation in Personal Income Tax (IRPF) of the aforementioned subsidy.
The subsidy received to offset expenses or maintain employment is classified as gross income from economic activity. Its temporal imputation must be carried out in the period in which the definitive granting resolution is recognized. If the taxpayer opts for the cash basis criterion, the subsidy shall be imputed in the period in which the collection occurs.
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