5. Other business insights
Regulations: See common standard 3 of Annex III Order HFP /1172/2022, of November 29 ( BOE of December 1).
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 temporal allocation of current and capital subsidies are discussed in Chapter 7 of this Manual.
Note: Please note that the direct aid to the road transport sector provided for in articles 34 and 38 of Royal Decree-Law 20/2022, of December 27 ( BOE of December 28).
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 : in the event of granting aid or subsidies 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 confront the Covid-19 epidemic, insofar as they do not fit into other concepts of Personal Income Tax and their purpose is to compensate for the decrease in income obtained in economic activity, they will be classified as income from economic activities (current subsidies) and must be allocated to the year in which they are granted, unless the criteria of collections and payments had been chosen for the temporary allocation of the income from the activity.