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A query is made regarding the taxation of a subsidy received by a self-employed individual under the objective estimation method. The DGT responds that, as it finances expenses, it is treated as income from an economic activity and must be included in the net income.
Question posed: Taxation of the subsidy received.
Subsidies intended to finance the expenses of entrepreneurs or professionals are classified as income from economic activities pursuant to Article 27.1 of the LIRPF. Their temporal allocation must be made in the period of accrual (when the subsidy is approved and granted) or in the period of collection if the cash basis is chosen. Finally, these receipts increase the net income of modules under the objective estimation method.
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