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A query is made as to whether aid received from the Generalitat de Catalunya to compensate for the decrease in economic activity income must be taxed as income from economic activities or if it is exempt. The DGT responds that it must be included in the base of income from the activity and that the circumstances for exemption provided for in the law do not apply.
Question posed: Whether such income must be taxed as income from economic activities within current subsidies and whether it can be considered exempt, in view of the provisions of Article 7, letter y) of the Tax Law.
Aid intended to compensate for the decrease in income from economic activity is classified as income from economic activities pursuant to Article 27.1 of the LIRPF. As its purpose is to compensate for the loss of income, it must be attributed to the tax year in which it is granted as current subsidies. The exemption under Article 7.y) of the LIRPF is not applicable, as the aid is not granted due to the circumstances of risk of social exclusion or basic needs required by said rule.
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