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V3084-23 ·24 November 2023 ·consulta-vinculante Medium impact
Tax

Los rendimientos de actividades profesionales se imputan por devengo o por el criterio de cobros y pagos

Un abogado consulta sobre la imputación temporal de sus rendimientos profesionales. La DGT responde que se aplicará el criterio de devengo o, si se opta por ello, el de cobros y pagos.

Lifecycle

2023-11-24PublishedPublished 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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