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A taxpayer has requested clarification on the timing of recognition for a grant received to cover business expenses. The Directorate General for Taxes (DGT) has ruled that, as the grant is intended for specific expenses, it must be recognised as income in the same tax year in which those expenses are incurred.
Cuestión planteada Imputación temporal de la subvención en el Impuesto sobre la Renta de las Personas Físicas.
Las subvenciones para financiar gastos específicos se imputan como ingresos en el mismo ejercicio en que se devenguen los gastos que financian. Para determinar la imputación temporal, se aplica la normativa contable, específicamente la Norma de valoración 18ª del Plan General de Contabilidad. En este caso, la subvención se considera rendimiento de la actividad económica por su origen.
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