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A query was raised regarding whether aid from the specific supply regime (REA) can be integrated into income to apply the rebate under Article 26 of Law 19/1994. The DGT has determined that, as it is an advantage that must be passed on to the end user, it forms part of the sale price and the resulting income.
Cuestión planteada Si es posible incluir las subvenciones y ayuda mencionada como parte integrante del resultado contable de la actividad productora susceptible de beneficiarse de la bonificación establecida en el artículo 26 de la Ley 19/1991.
La ventaja económica del régimen específico de abastecimiento debe incluirse en la cuota susceptible de la bonificación del artículo 26 de la Ley 19/1994. Esto se debe a que existe la obligación de repercutir dicha ventaja al usuario final, integrándose así en el precio de venta y en el rendimiento derivado de la misma. Se distingue de otras subvenciones que, según la jurisprudencia, no tienen la consideración de rendimientos de la actividad.
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