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V2583-16 ·13 June 2016 ·consulta-vinculante Medium impact
Tax

Withholdings must be applied in the same tax period in which income is recognised

A professional enquired about recovering withholdings from 2014 invoices that were collected in 2015. The DGT ruled that withholdings must be attributed to the period in which the income is recognised, regardless of when the withholdings are actually applied.

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2016-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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