How to record a grant
A grant can count as activity income for income tax and, in some cases, form part of the VAT base. It does not help to say that every grant is outside VAT, or that none of them is income.
Income tax and VAT do not answer the same way
For income tax, a grant tied to the activity is usually income that enters profit. For VAT, some grants form part of the base and others do not. The treatment depends on what is funded and how the grant is awarded. You record it for what it is, not under one label for every case.
- It can be income-tax income.
- In some cases it enters the VAT base.
- There is no single answer for every grant.
The app does not classify the grant
Factura Fácil does not decide on its own whether that grant carries VAT or whether it is profit. You record it with the treatment that fits your case. From what you confirm, the app calculates the forms on the profile. It does not file modelo 303 or modelo 130.
Common questions
Is every grant free of VAT?
No. Some form part of the VAT base and others do not. It is also not true that none of them is income for income tax. You record it for what it is.
Does the app choose the treatment of the grant?
No. It does not classify it. You record it and the app calculates from what you confirmed. It does not file the forms.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.