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A taxpayer engaged in agricultural activity asks which year should be used to declare 2016 CAP subsidies to be received in 2017. The DGT rules that the timing of allocation will depend on the method used to calculate yields.
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 contable según la normativa del Impuesto sobre Sociedades. Sin embargo, los contribuyentes que desarrollen actividades con obligaciones contables específicas pueden optar por el criterio de cobros y pagos. Por tanto, si se aplica el devengo, las subvenciones de 2016 se imputan en 2016; si se aplica el criterio de caja, se imputan en el año en que se perciban.
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