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V1553-20 ·22 May 2020 ·consulta-vinculante Medium impact
Tax

VAT accrual based on agreed enforceability and IRPF imputation based on income enforceability

A commercial premises owner sought clarification regarding IRPF and VAT taxation due to the inability to collect rent during the state of alarm. The DGT clarified that VAT accrues according to the agreed enforceability and that IRPF depends on whether there is a modification of income, deferral, or non-payment.

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2020-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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