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A company sought clarification on when income from a grant for providing training should be recognised for Corporate Tax purposes. The DGT ruled that if the grant is non-repayable, it must be recognised in accordance with accounting standards, meaning it must be correlated with the expenses it finances.
Cuestión planteada Cuándo deben imputarse en la base imponible del Impuesto sobre Sociedades los ingresos derivados de la subvención recibida.
Si la subvención es de carácter no reintegrable, su imputación fiscal debe seguir los criterios de la normativa contable (NRV 18ª del PGC). En el caso de subvenciones para financiar gastos específicos, estas se imputarán como ingresos en el mismo ejercicio en que se devenguen los gastos que están financiando.
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