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The taxpayer asks whether the cash basis of accounting can be applied for IRPF purposes to an operation spanning three years, and how this affects VAT. The Tax Agency responds that for IRPF, one may opt for this method if legal requirements are met, but for VAT, the tax liability arises when the service is provided or the goods are delivered.
This clarifies the distinction between the cash basis allowed for Personal Income Tax (IRPF) and the accrual basis mandatory for VAT, which is crucial for managing cash flow and tax compliance in multi-year operations.
The tax team reviews your specific situation.
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