Doctrine by topic · DGT Observatory

Non-repayable Grants: 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 8 rulings · 2014–2025

Current position

Non-repayable grants are recognized for tax purposes following accounting regulations (NRV 18 of the PGC), as the LIS does not establish corrections. Their recognition depends on their purpose: if they are intended to ensure profitability or compensate for a deficit, they are recognized when granted. In Form 347, they must be declared if the annual amount from the Public Administration exceeds 3,005.06 euros.

The DGT's position remains stable regarding accounting treatment and the obligation to declare in Form 347. The distinction has been maintained between aid linked to economic activity and benefits of a labor nature, which are excluded from Form 347.

Analysis based on 8 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8
V1531-25 26 Aug 2025

Imputation of non-recoverable subsidies depends on purpose and accounting rules

SG de Impuestos sobre las Personas Jurídicas
subvenciones no reintegrablesimputación de ingresosdevengoresultado contablebase imponible LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11.1
Affects CompanyExpat · Non-residentIndividual
V1394-23 24 May 2023

Annual operations declaration does not include cessation of activity benefits

SG de Tributos
modelo 347cese de actividadrendimientos del trabajoactividad empresarialsubvenciones no reintegrables RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 31.1RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.1
Affects CompanyExpat · Non-residentIndividual
V2246-15 17 Jul 2015

Obligation to declare acquisitions and subsidies in social entities

SG de Tributos
declaración anual de operaciones con tercerosentidades de carácter socialactividades empresarialessubvenciones no reintegrablesoperaciones exentas LIVA — Ley 37/1992 del IVA art. 5.1LIVA — Ley 37/1992 del IVA art. 5.2
Affects CompanyExpat · Non-residentIndividual
V0695-14 13 Mar 2014

Non-refundable grants received in business activities must be included in Form 347

SG de Tributos
subvenciones no reintegrablesmodelo 347operaciones con terceras personasactividad empresarialimputación temporal RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 35.4
Affects CompanyExpat · Non-residentIndividual
V0650-14 10 Mar 2014

Lump-sum unemployment benefit payments should not be included in Form 347

SG de Tributos
modelo 347prestación por desempleoactividad empresarialactividad profesionalsubvenciones no reintegrables RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 31.1RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.1
Affects CompanyExpat · Non-residentIndividual

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