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The DGT responds that Galician subsidies (sport bonus and washing machine aid) constitute patrimonial gains that must be included in the general tax base.
Cuestión planteada "¿Cómo hay que incluir, las siguientes ayudas recibidas de la Xunta de Galicia, en la declaración renta del ejercicio 2024:
La concesión de ayudas como el Bono deporte o la ayuda para la compra de lavadoras genera una ganancia patrimonial al producirse una variación en el valor del patrimonio por la incorporación del importe de la ayuda. Estas ganancias deben imputarse al período impositivo en que se produzca su cobro, que ocurre al utilizar el bono para adquirir productos o servicios. Al no derivar de la transmisión de elementos patrimoniales, se integran en la base imponible general.
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