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A taxpayer under the objective estimation regime seeks clarification on the treatment of a capital grant. The DGT rules that the grant constitutes income from economic activity and its temporal recognition must follow accounting standards.
Cuestión planteada Tratamiento fiscal de una subvención de capital percibida por un contribuyente en estimación objetiva en el IRPF.
La subvención se considera rendimiento de la actividad económica según el artículo 27.1 de la LIRPF. Su imputación temporal debe seguir la normativa contable (Norma 18ª del Plan General de Contabilidad). Si la subvención es para adquirir activos del inmovilizado, se imputará como ingreso en proporción a la dotación a la amortización de dicho elemento en cada ejercicio.
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