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The owner of an aesthetics centre inquired whether subsidies received to maintain her economic activity during the COVID-19 epidemic are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these aids do not meet the requirements for exemption and must be taxed.
Cuestión planteada Si dichas ayudas extraordinarias se pueden considerar exentas de tributación en el IRPF de acuerdo con el artículo 7.y) de la Ley del Impuesto.
Las ayudas que tienen por objeto compensar la disminución de ingresos en la actividad económica se califican como rendimientos de actividades económicas según el artículo 27.1 de la LIRPF. No son aplicables la exención del artículo 7.y) de la LIRPF, ya que no se establece que las ayudas se concedan por las circunstancias de exclusión social o emergencia social que dicha norma requiere.
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