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A taxpayer under the simplified direct estimation regime asks how salary and wage expenses should be temporally recognised in Model 130 instalment payments. The DGT rules that the recognition of such expenses must follow the same temporal accrual principle applied to the activity's income.
Cuestión planteada Imputación temporal de los gastos en sueldos y salarios de sus trabajadores en el modelo 130 de pagos fraccionados.
El pago fraccionado en estimación directa se calcula sobre el 20 por ciento del rendimiento neto del periodo transcurrido. Los gastos por sueldos y salarios deben imputarse al trimestre que corresponda según el criterio de imputación temporal de los rendimientos de la actividad, ya sea por devengo o por el criterio de cobros y pagos si se ha optado por este último.
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