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An architect enquired whether a €6,800 grant intended to cover social security contributions should be taxed upon receipt or as the contributions were paid. The Directorate General for Taxes (DGT) ruled that, as it is a current grant, it must be recognised in the tax year it accrues, which is when the award is approved.
Cuestión planteada Teniendo en cuenta que el destino de la subvención es financiar el pago de las cotizaciones del Régimen Especial de Trabajadores por Cuenta Propia o Autónomos de la Seguridad Social se pregunta sobre su imputación temporal en el IRPF.
La subvención destinada a financiar cuotas del Régimen Especial de Trabajadores por Cuenta Propia es una subvención corriente. Por tanto, debe imputarse al período impositivo de su devengo, que ocurre en el ejercicio en que la resolución administrativa aprueba y concede la ayuda. El hecho de que se gestione mediante una cuenta específica para pagos de cuotas no cambia su calificación ni su imputación temporal.
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