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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A professional who has ceased their activity asks how pending invoices should be taxed. The DGT indicates that for VAT, the tax accrues upon the provision of services or advance payment, whereas for IRPF, it depends on the temporal imputation criterion (accrual or cash basis) applied by the taxpayer.
The tax team reviews your specific situation.
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