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V0598-25 ·1 April 2025 ·consulta-vinculante Medium impact
Tax

Income and retention imputation depends on the chosen temporal imputation criterion

A professional asks when invoices issued in 2023 should be declared and when retention obligations arise. The DGT responds that the declaration date depends on whether the taxpayer uses the 'devengo' or 'payments and receipts' criterion, and that retention obligations are imputed in the same period as income.

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Lifecycle

2025-04-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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