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The consultant asks about the tax treatment of 3,500 euros received from Castilla and León's 'Return Passport' aid. The DGT determines that this amount constitutes a patrimonial gain to be taxed in the period in which it is received.
Question posed: Taxation of the grant received.
The receipt of grants constitutes a capital gain as it represents a variation in the value of the assets due to the incorporation of money. This gain forms part of the general income. As it does not fall under the cases of deferred imputation, it must be imputed to the tax period in which the collection takes place.
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