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V0162-23 6 February 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de criterio de caja

The special cash accounting regime may be opted for if the turnover and cash collection limits are met

A cultural association asks whether it can apply the special cash accounting regime to its VAT-taxable operations. The DGT indicates that, by meeting the turnover and cash collection limits, it may opt for this regime through a census declaration.

The question raised

Question posed: Application of the special cash accounting regime by the consulting entity.

The DGT's ruling

Taxpayers who do not exceed a turnover of 2,000,000 euros and do not receive cash collections exceeding 100,000 euros per recipient may apply the cash accounting regime. The option must be exercised in December via a census declaration and shall be understood as extended unless waived or excluded. The regime shall apply to all operations not excluded by law.

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