Skip to content
Back to index
V2750-19 8 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subvenciones

Grants for short film production are subject to Personal Income Tax (IRPF)

A query was raised regarding whether a grant from an Autonomous Community for short film production is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the aid constitutes taxable income and is classified as income from economic activities.

The question raised

Whether said aid is exempt from Personal Income Tax.

The DGT's ruling

The Personal Income Tax Law does not provide for exemptions or non-subjectivity regarding subsidies for short film production. The aid constitutes taxable income which, as it is intended for beneficiaries who must be owners of production companies, is classified as income from economic activities pursuant to Article 27.1 of Law 35/2006.

Book your free first meeting