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A query was raised regarding which tax year grants for an agricultural holding must be declared following the death of the owner. The DGT ruled that this depends on whether the grants are current or capital grants, and on the accounting method (accrual or cash basis) applied by the deceased.
Cuestión planteada Quién debe imputarse y a qué ejercicio los importes que se vayan percibiendo por las subvenciones solicitadas durante los años 2015 y 2016.
Las subvenciones corrientes se imputan cuando se devengan o se cobran, según el criterio elegido por el contribuyente. Las subvenciones de capital se imputan en la misma medida en que se amortice la inversión o en la enajenación del activo. En caso de fallecimiento, las rentas pendientes de imputación deben integrarse en la base imponible del último período impositivo del fallecido.
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