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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.
Cuestión planteada Cómo tiene que proceder en el IRPF en relación con la devolución de esa subvención.
La subvención recibida para contratación es una subvención corriente que debe imputarse cuando se reconoce la concesión definitiva. Dado que el contribuyente aplicó la regla especial de incrementar el rendimiento neto de módulos por dicha subvención, la devolución de la misma debe minorar el rendimiento neto de módulos en el periodo impositivo en que se efectúe la devolución.
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