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A taxpayer operating under the objective estimation method asks how to tax aid received to cover business expenses. The DGT rules that these grants constitute income from economic activity and their timing for tax purposes follows accounting standards.
Question posed: Taxation of said aid in the Personal Income Tax.
Subsidies received to finance specific expenses must be recognized as income in the same fiscal year in which the expenses being financed accrue. As this pertains to objective estimation, these receipts increase the net yield of modules according to specific regulations. Temporal imputation is governed by commercial regulations and the accrual principle.
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