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V0385-21 ·25 February 2021 ·consulta-vinculante Medium impact
Tax

Invoice recognition period depends on whether accrual or cash basis accounting is used

A taxpayer inquired whether an invoice issued in December 2020 and paid in January 2021 should be recorded in the year of issuance or the year of payment. The DGT ruled that the period depends on the temporal recognition method chosen by the taxpayer for their economic activity.

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2021-02-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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