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V1379-25 21 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Repayment of current subsidy reduces modules' net profit

A self-employed individual seeking objective estimation asked how to declare the repayment of a 2021 recruitment subsidy. The DGT states that, as the modules' profit was increased at the time, the repayment must reduce that profit in the period when the payment is made.

The question raised

How to proceed regarding Personal Income Tax (IRPF) in relation to the repayment of said subsidy.

The DGT's ruling

The subsidy received for hiring is an ordinary subsidy that must be imputed when the definitive grant is recognized. Since the taxpayer applied the special rule of increasing the net module yield by said subsidy, the repayment of the same must decrease the net module yield in the tax period in which the repayment is made.

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