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Practical manual for Income Tax 2022.

5. Other business insights

Regulations: See common rule 3 of Annex III Order HFP /1335/2021, of December 1 ( BOE of December 2).

The net return on modules must be increased by the amount corresponding to other business receipts such as current and capital subsidies.

The criteria for temporary allocation of current and capital grants are discussed in Chapter of this manual.

Note: Please note that the direct aid to the road transport sector provided for in articles 25 of Royal Decree-Law 6/2022, of March 29 ( BOE of March 30) and 4 of Royal Decree-Law 14/2022, of August 1 ( BOE of August 2) are taxed as current subsidies.

Unlike the above, benefits received from Social Security for temporary disability, risk during pregnancy or provisional disability, where applicable, are taxed as employment income.

Covid 19 : The extraordinary economic benefits for cessation or reduction of the economic activity of the self-employed that have been received as a result of the Covid-19 epidemic are benefits of the unemployment protection system, the nature of which is analogous to the economic benefit for total, temporary or definitive cessation of the activity regulated by articles 327 et seq. of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of October 31). Therefore, they are classified as income from work, in accordance with article 17.1 b) of Law IRPF .

Unlike the previous ones, the aid or subsidies granted by the Autonomous Communities with the aim of promoting the maintenance of the economic activity of the self-employed in the face of the effects of the measures adopted to deal with the Covid-19 epidemic, as they do not fit into other concepts of the IRPF and their purpose is to compensate for the decrease in income obtained in the economic activity, are classified as income from economic activities (current subsidies) and must be imputed to the year in which they are granted, unless the criterion of collections and payments has been opted for the temporary imputation of the income from the activity.