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A taxpayer inquired whether an invoice issued in December 2020 and paid in January 2021 should be recorded in the year of issuance or the year of payment. The DGT ruled that the period depends on the temporal recognition method chosen by the taxpayer for their economic activity.
Cuestión planteada Período impositivo de imputación de la citada factura.
Si se aplica el criterio de devengo, los ingresos se imputan en la fecha de entrega de mercancías o prestación de servicios y emisión de la factura. Si se ha optado por el criterio de cobros y pagos, la factura se imputa en el periodo en que se produzca el cobro. Por tanto, la factura de la consulta se imputará en 2020 o en 2021 según el criterio utilizado.
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