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A professional inquired whether they could recognise fees for a service provided in 2013 when they finally received part of the payment in 2023 following insolvency proceedings. The DGT ruled that, unless the cash basis has been elected, income must be recognised in the period it is accrued.
Cuestión planteada Imputación temporal en el IRPF.
Salvo que el contribuyente haya optado por el criterio de cobros y pagos, los rendimientos de actividades económicas se imputan conforme a la normativa del Impuesto sobre Sociedades, es decir, por el criterio de devengo. Los ingresos deben imputarse en el periodo en que se produzca su devengo, con arreglo a la normativa contable, independientemente de la fecha de cobro. El profesional debe reflejar el ingreso en el devengo y, posteriormente, un gasto por el deterioro del crédito, incorporando el ingreso por la reversión de dicho deterioro cuando se cobre.
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