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V1733-24 15 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Grants for acquiring fixed assets are recognised as income in proportion to the asset's depreciation

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.

The question raised

Tax treatment of a capital subsidy received by a taxpayer under the objective estimation regime in Personal Income Tax (IRPF).

The DGT's ruling

The subsidy is considered income from economic activity pursuant to Article 27.1 of the Personal Income Tax Law (LIRPF). Its temporal allocation must comply with accounting regulations (Rule 18 of the General Accounting Plan). If the subsidy is intended for the acquisition of fixed assets, it shall be recognized as income in proportion to the depreciation allowance of said asset in each financial year.

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