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A farmer inquires as to when CAP subsidies must be declared when received in a tax year different from the one to which they correspond. The DGT responds that the attribution will depend on whether the taxpayer applies the accrual basis or the cash basis.
Question raised: Temporal attribution of CAP subsidies.
CAP subsidies constitute income from economic activities. If the accrual basis is applied, they are attributed to the period comprising the date of the final granting resolution, regardless of when they are collected. If the cash basis is chosen, the subsidy is attributed to the period or periods in which the collection occurs. The attribution will, therefore, depend on the criterion used by the recipient.
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