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A query was raised regarding the taxation and timing of recognition for a regional subsidy intended to cover the flat-rate social security contribution. The Directorate General for Taxes (DGT) has ruled that this constitutes income from an economic activity and must be recognised either when it accrues or when it is received, depending on the accounting method chosen.
Cuestión planteada Tributación en el IRPF de la referida ayuda e imputación temporal.
La subvención para el pago de cuotas de autónomos se califica como rendimiento íntegro de actividad económica al destinar su fin al inicio de actividades y pago de gastos. Su imputación temporal debe realizarse en el periodo del devengo, cuando se aprueba y concede la subvención, siguiendo la normativa del Impuesto sobre Sociedades. No obstante, si el contribuyente opta por el criterio de caja, la subvención se imputará en el periodo en que se produzca el cobro.
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