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V0486-14 ·21 February 2014 ·consulta-vinculante Medium impact
Tax

Withholdings are attributed to the period in which the underlying income is recognised

A professional inquires which tax year should be used to attribute a withholding from an advance payment received in December 2013 for services provided up to August 2014. The DGT rules that the attribution of the withholding depends on the method used to recognise income from economic activities.

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2014-02-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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