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The taxpayer asks which portion of their fees should be recognised when the initial payment includes the full amount of VAT. The DGT rules that, if the cash basis is chosen, only the portion of income proportionally corresponding to the amount received should be recognised, without including VAT as income.
Cuestión planteada Qué importe debe imputarse el consultante los honorarios profesionales correspondientes a la primera mitad pagada por la persona jurídica, al incluirse en el primer pago la totalidad del IVA.
Si se aplica el criterio de cobros y pagos, el contribuyente debe imputar al período impositivo el rendimiento que proporcionalmente corresponda al importe cobrado. No se puede entender que las cantidades cobradas correspondan íntegramente a las cuotas de IVA, ni que las cantidades aplazadas sean los únicos ingresos pendientes. El IVA repercutido no se considera un ingreso de la actividad.
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