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V3224-20 28 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Subsidies for self-employed social security contributions taxed as current economic activity income

A self-employed individual requested clarification on the taxation of a Cantabrian subsidy intended exclusively for social security contributions. The DGT ruled that, as it does not fund investments, it is treated as a current subsidy and must be recognised as income for the current financial year.

The question raised

Taxation of the subsidy received.

The DGT's ruling

The subsidy received to finance contributions to the Special Regime for Self-Employed Workers is classified as a current subsidy. As its purpose is not the financing of fixed assets or fixed capital, it is considered income for the financial year. It must be recognized in the tax period in which the definitive granting resolution that formally recognizes the aid is issued.

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