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A query was raised regarding the tax treatment of grant income. The DGT ruled that these must be included in the Corporate Tax taxable base following the attribution criteria set out in accounting regulations.
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Los ingresos por subvenciones no reintegrables deben integrarse en la base imponible del Impuesto sobre Sociedades en el ejercicio en que se hayan devengado según la normativa contable. Al no existir normas en la LIS que corrijan el resultado contable en este supuesto, se aplica el tratamiento del Plan General de Contabilidad. La imputación dependerá de la finalidad de la subvención, ya sea para financiar gastos, adquirir activos o compensar déficits.
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