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A non-resident asks how subsidies received for vineyard restructuring in Galicia should be taxed. The DGT states that, as earnings from economic activity via a permanent establishment, the taxable base is determined under Corporate Income Tax and accounting rules.
Cuestión planteada Forma en que debe tributar esta subvención en el Impuesto sobre la Renta de no Residentes.
Las rentas de explotación agrícola de un no residente se consideran obtenidas mediante establecimiento permanente y tributan según el régimen general del Impuesto sobre Sociedades. La subvención se imputará, contable y fiscalmente, siguiendo los criterios de la norma de registro y valoración 18ª del Plan General de Contabilidad. Dicha norma distingue la imputación según si la subvención es para asegurar rentabilidad, financiar gastos específicos, adquirir activos o si no tiene finalidad específica.
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