Skip to content
Back to index
V1898-22 1 September 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Subsidies for the first installation of young farmers may be imputed over four tax years

A farmer inquires how to declare an aid from the Xunta de Galicia for the creation of businesses in the Personal Income Tax (IRPF). The DGT indicates that, although the general rule is accounting-based, there is a specific option to impute these aids in four parts.

The question raised

Question posed: Temporal imputation of the subsidy in the Personal Income Tax.

The DGT's ruling

Aid for the first installation of young farmers may be imputed in quarters during the tax period in which they are obtained and in the three subsequent periods. As a general rule, the subsidy is imputed in the period in which the grant is definitively recognized and quantified, following accounting regulations. In this case, the subsidy must be imputed in the tax period in which the definitive granting resolution is issued.

Email
Contact