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A haulier under the objective estimation regime has enquired about the taxation of a vehicle scrapping subsidy. The DGT has ruled that such aid constitutes income from economic activity and must be recognised in accordance with accounting standards.
Cuestión planteada Tributación de la subvención recibida.
La subvención recibida para el achatarramiento y baja de vehículos afectos a la actividad es un rendimiento de la actividad económica según el artículo 27.1 de la LIRPF. Su imputación temporal debe seguir las normas de contabilidad mercantil, específicamente la Norma de valoración 18ª del Plan General de Contabilidad. Al tener como finalidad el achatarramiento y baja de inmovilizado material, se imputará al ejercicio en que se produzcan dichas actuaciones. En el método de estimación objetiva, la subvención incrementará el rendimiento neto de módulos.
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