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A taxpayer has enquired as to when a grant received to cover economic activity expenses should be declared. The DGT has ruled that, as the grants are intended for specific expenses, they must be recognised as income in the same tax year in which the expenses they finance are incurred.
Cuestión planteada Imputación temporal de la subvención en el Impuesto sobre la Renta de las Personas Físicas.
Las subvenciones para gastos específicos deben imputarse como ingresos en el mismo ejercicio en que se devenguen los gastos que están financiando. Para determinar la imputación temporal, se aplica la normativa contable, la cual distingue entre el reconocimiento de la subvención y su imputación a resultados. Una vez reconocida como no reintegrable, la imputación depende de su finalidad.
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