Doctrine by topic · DGT Observatory

Current Grant — DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 23 rulings · 2016–2025

Current position

Grants intended to compensate for expenses or income are classified as current grants and constitute income from economic activities. Their temporal allocation must be made in the tax period in which the final granting resolution occurs, regardless of the timing of the payment. If the taxpayer applies the cash basis criterion, the allocation is deferred to the moment of payment.

The DGT's position remains constant regarding the classification of these aids as income from economic activities and their nature as current grants. It has been systematically reiterated that temporal allocation occurs with the final granting resolution, except when opting for the cash basis criterion. No changes in criterion are observed in the analyzed sequence.

Analysis based on 22 of 23 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

23
V1379-25 21 Jul 2025

Repayment of current subsidy reduces modules' net profit

SG de Impuestos sobre la Renta de las Personas Físicas
estimación objetivarendimiento neto de módulossubvención corrientereintegro de subvenciónimputación temporal LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V2996-21 1 Dec 2021

Grants for first-time farmers are taxed as income from economic activities

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicassubvención de capitalsubvención corrienteimputación temporalcriterio de cobros y pagos LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V1630-21 28 May 2021

Aid to mitigate loss of income is classified as income from economic activities

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicassubvención corrienteimputación temporalresolución concesionariacriterio de cobros y pagos LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V1018-21 20 Apr 2021

Grants to promote self-employment are taxed as income from economic activities

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicassubvención corrienteimputación temporalcriterio de cobros y pagosresolución concesionaria LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V2003-20 18 Jun 2020

Grants for innovative entrepreneurs classified as business income and current grants

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicassubvención corrientesubvención de capitalimputación temporalcriterio de cobros y pagos LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual

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