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V2003-20 18 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Grants for innovative entrepreneurs classified as business income and current grants

A taxpayer requested clarification regarding the timing of the recognition of a €10,000 grant for entrepreneurs in Asturias. The DGT ruled that, as the grant is not specifically intended for fixed assets, it is classified as a current grant. It must be recognised in the tax year the final resolution is issued or, if using the cash basis, in the year it is received.

The question raised

Cuestión planteada Imputación temporal de la subvención en el Impuesto sobre la Renta de las Personas Físicas.

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