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An individual engaged in agricultural activity asks which tax year should be used to declare 2016 CAP subsidies to be received in 2017. The DGT rules that the timing of the declaration depends on whether the taxpayer applies the accrual basis or the cash basis of accounting.
Cuestión planteada Imputación temporal de los derechos de 2016 que va a percibir en 2017.
Los rendimientos de actividades económicas se imputan por el criterio de devengo, salvo que se opte por el criterio de cobros y pagos. Si se aplica el devengo, las subvenciones de 2016 deben imputarse a ese ejercicio. Si se aplica el criterio de cobros y pagos, se imputarán en el periodo en que se perciban, en este caso 2017.
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