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A livestock farmer in the Canary Islands requested clarification on whether received subsidies count towards the tax relief under Article 26 of Law 19/1994, if they qualify for the Canary Islands Investment Reserve (RIC), and how to report them in Form 282. The DGT ruled that subsidies do not constitute business income unless there is an obligation to pass them on through prices, while confirming the eligibility of certain investments and the requirement to report them.
Cuestión planteada En relación con la bonificación prevista en el artículo 26 de la Ley 19/1994: si dichas subvenciones recibidas (ambas o alguna de ellas) formarán parte de los rendimientos derivados de la venta de bienes corporales producidos en Canarias al objeto de la aplicación de la bonificación.
Las subvenciones recibidas para el desarrollo de la actividad no tienen la consideración de rendimientos derivados de la venta de bienes corporales, salvo que exista la obligación de repercutir la ventaja obtenida al usuario final. Respecto a la RIC, las subvenciones corrientes se incluyen en los rendimientos netos de explotación. La inversión en placas fotovoltaicas para autoconsumo de energía renovable se considera inversión apta para la materialización de la RIC. Las ayudas deben declararse en el modelo 282 según la normativa vigente.
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