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A query was raised regarding the tax treatment of grants received through a European Union framework programme. The DGT ruled that these must be taxed as income in the financial year in which they accrue, in accordance with accounting standards.
Cuestión planteada Tratamiento fiscal de este tipo de subvenciones europeas en el impuesto de sociedades
La base imponible del Impuesto sobre Sociedades es el resultado contable corregido por los ajustes fiscales. Al no existir normas en la LIS que corrijan el tratamiento contable de estas subvenciones, se aplica el criterio del Plan General de Contabilidad. Por tanto, los ingresos por subvenciones están sujetos y no exentos, debiendo integrarse en la base imponible en el ejercicio en que se hayan devengado según la normativa contable.
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