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A self-employed worker inquired about the taxation of a regional grant intended to encourage the establishment of self-employed professionals. The Directorate General for Taxes (DGT) ruled that, as the grant is not intended to finance fixed assets, it is an ordinary grant that must be recorded as income from economic activity.
Cuestión planteada Tributación de la subvención percibida.
La subvención tiene la calificación de rendimientos de actividades económicas según el artículo 27.1 de la LIRPF. Al no tener como finalidad la financiación de inmovilizado o capital fijo, se trata como subvención corriente y debe imputarse en el periodo impositivo en que se produzca la resolución concesionaria definitiva. Si se aplica el criterio de caja, se imputará en el periodo en que se produzca el cobro.
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