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La consultante pregunta si debe imputar una subvención en el ejercicio de la notificación de la concesión o en el del cobro. La DGT responde que la imputación debe seguir los criterios de la normativa contable según la finalidad de la subvención.
Cuestión planteada ¿La subvención se ha de imputar en el ejercicio de notificación del acuerdo de concesión o, por el contrario, en el correspondiente al momento del cobro de la subvenció
La imputación de ingresos por subvenciones no reintegrables se realiza atendiendo a su finalidad según la NRV 18ª del PGC. Si la subvención es para asegurar rentabilidad o compensar déficit de explotación, se imputa en el ejercicio en que se concedan. Fiscalmente, el tratamiento será el mismo que el contable al no existir normas en la LIS que corrijan este criterio. El derecho de cobro debe reconocerse cuando exista el acuerdo de concesión, independientemente de cuándo se materialice el cobro.
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