Skip to content
Back to index
V1361-19 10 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Allocation of economic activity grants and treatment upon death

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.

The question raised

Who must be imputed and to which fiscal year the amounts to be received for the subsidies requested during the years 2015 and 2016.

The DGT's ruling

Current subsidies are imputed when they accrue or are collected, depending on the criterion chosen by the taxpayer. Capital subsidies are imputed to the same extent as the investment is depreciated or upon the disposal of the asset. In the event of death, income pending imputation must be included in the tax base of the deceased's final tax period.

Book your free first meeting