Skip to content
Back to index
V2219-15 16 July 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subvenciones forestales

Forestry subsidies are not taxable if management requirements and a 20-year production period are met

The taxpayer inquires about the taxation of a subsidy for maintenance expenses of a forestry activity. The DGT explains that these subsidies are exempt if the estate is managed with approved technical plans and the species has an average production period of at least 20 years.

The question raised

Question posed: Taxation of the aforementioned subsidy.

The DGT's ruling

Subsidies to operators of forestry estates managed with approved technical plans are not included in the tax base, provided that the species has an average production period equal to or greater than 20 years. If these requirements are not met, the subsidy is taxed as income from economic activity (current or capital). Temporal imputation occurs when the subsidy accrues, i.e., with the final granting resolution, unless the cash basis of accounting is chosen.

Email
Contact