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A professional who has ceased their activity asks how to declare arrears of insolvency fees received in 2015. The DGT clarifies that VAT accrues upon completion of the service or at the time of payment if advances are made, and that for Personal Income Tax (IRPF), the cash basis of accounting must be used if previously applied.
Cuestión planteada Cómo debe declara los ingresos que perciba en 2015 en el Impuesto sobre el Valor Añadido y en el Impuesto sobre la Renta de las Personas Físicas.
En el IVA, el devengo de los servicios de administradores concursales se produce cuando el servicio se entiende concluido según la normativa concursal, salvo que existan pagos anticipados, en cuyo caso se devenga al cobrar. Si el importe es desconocido, se puede fijar provisionalmente y rectificar la base imponible cuando se conozca el dato exacto. En IRPF, si el profesional aplicaba el criterio de cobros y pagos, debe declarar los ingresos en el periodo en que los perciba.
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