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Devengo and periodisation allowed for software and maintenance contracts
V5120-26
La imputación de rendimientos de actividades económicas depende de la opción por el criterio de cobros y pagos
V1586-26
Sales revenue from books after retirement is deemed business income
V0586-26
Income and purchase limits for the objective estimation method are calculated according to the taxpayer's temporal imputation criterion
V0113-26
Income and retention imputation depends on the chosen temporal imputation criterion
V0598-25
Professional income is recognised on an accrual basis or via the cash basis
V3084-23
Income following the cessation of professional activity must be declared as income from economic activities
V2916-23
The attribution of CAP subsidies depends on the temporal attribution criterion chosen by the taxpayer
V2222-23
Income and purchase limits for objective estimation are calculated based on temporal imputation criteria
V2496-22
Income and purchase limits for objective estimation and special VAT regimes determined by IRPF timing rules
V1797-22
Lawyers must charge VAT to their clients rather than the losing party in legal costs
V0488-22
Insurance compensation must be recognised in the period it accrues, unless it is an instalment transaction
V2665-21
Income from the sale of goods or services is attributed to the period in which its accounting accrual occurs
V2299-21
Transfer of an autonomous economic unit is not subject to VAT and Corporate Tax is recognised on an accrual basis
V2190-21
Flat-rate RETA subsidy is taxable as income from economic activity for IRPF purposes
V1668-21
Subsidies to fund self-employed social security contributions are taxed as income from economic activities
V1082-21
Invoice recognition period depends on whether accrual or cash basis accounting is used
V0385-21
Legal fees are recognised in the tax year when the litigation ends and the amount due is determined
V3631-20
Subsidies for self-employed social security contributions are taxed as income from economic activities
V2204-20
Timing of recognition for economic activity income depends on instalment sales or accrual basis
V1545-20
Unpaid invoices may be deductible for IRPF if six months have passed since their due date (subject to certain requirements)
V1169-20
Income and withholdings are recognised based on the taxpayer's chosen accrual or cash basis
V0822-20
Income from services provided over several years must be recognised using the accrual basis or degree of completion
V0609-20
Professional service fees are recognised based on either the accrual or the cash basis
V3392-19
Revenue from economic activities is recognised based on accrual accounting and the transfer of risks and rewards
V3389-19
Advertising expenditure must be recognised in the period the service is received, not when the invoice is issued
V1696-19
Allocation of economic activity grants and treatment upon death
V1361-19
Income from reversal of credit impairments is recognised in the period the court ruling becomes final
V0957-19
Product sales must be recorded in the year they occur, regardless of when payment is received
V2936-18
Income from professional services with deferred pricing is recognised when payments become due
V2850-18
Income from instalment-based economic activities is recognised based on the collectability of payments
V2545-18
Professionals may opt for the cash basis of accounting if specific accounting requirements are met and declared
V3001-17
The refund of fees received in excess must rectify the tax return of the fiscal year in which they were declared
V1814-17
Allocation of CAP subsidies depends on whether accrual or cash basis is applied
V1369-17
CAP subsidies are recorded based on the taxpayer's choice of accrual or cash accounting methods
V1351-17
The limit on gross income for objective estimation is calculated according to the taxpayer's chosen temporal imputation method
V1201-17
Deferred payments for professional activities are recognised when collections become due
V5084-16
Income from professional activities is generally recognised when it accrues
V4965-16
Income from economic activities does not expire due to a change in imputation criteria
V4636-16
Accounting accrual principle must be applied to determine Corporate Tax taxable base
V3858-16
The right to flat-rate compensation in the special agricultural regime arises upon delivery of products
V3686-16
Withholdings must be applied in the same tax period in which income is recognised
V2583-16
Professional income is recognised on an accrual basis, unless the cash basis is elected
V2468-16
2013 income received in 2014 must be attributed to 2014 when switching to the accrual basis
V2024-16
Losses due to debtor insolvency may be deducted if the requirements of the Corporate Tax regulations are met
V2943-15
Advances on appealed judgments are not imputed to Personal Income Tax until the resolution becomes final
V1931-15
FOGASA payments must be recorded in the period they accrue, not when received
V1599-15
Withholdings are attributed to the period in which the underlying income is recognised
V0486-14
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