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A taxpayer inquired about the timing for declaring a grant received to modernise a farming business. The DGT ruled that, as it is a capital grant for the acquisition of fixed assets, the income must be recognised in the tax year in the same proportion as the depreciation of said investment.
Cuestión planteada Imputación temporal de la subvención percibida.
La subvención de capital constituye un rendimiento de la actividad económica y su imputación a resultados debe realizarse atendiendo a su finalidad. Cuando se concede para la adquisición de activos del inmovilizado, se imputará como ingreso del ejercicio en proporción a la dotación a la amortización efectuada en ese periodo. Esta imputación se produce en el periodo impositivo en que la subvención es reconocida como no reintegrable, independientemente del momento del cobro.
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