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A business advisor asks how to classify and when to recognise aid received to compensate for the drop in income caused by COVID-19. The DGT determines that it is a current subsidy and must be recognised when the final resolution is issued.
Cuestión planteada 1. Calificación de la ayuda obtenida. ¿se considera subvención corriente o de capital?
La subvención recibida para compensar la disminución de ingresos se califica como rendimientos de actividades económicas. Al tener como fin paliar la pérdida de ingresos, se trata de una subvención corriente. Su imputación temporal debe realizarse en el periodo impositivo de la resolución concesionaria definitiva, independientemente de cuándo se perciba el dinero. Si se opta por el criterio de caja, se imputará en el periodo en que se produzca el cobro.
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