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A lawyer asks which accounting period income from services rendered between 2016 and 2018 should be attributed to, and whether the reduction for income generated more than two years ago can be applied. The DGT responds that income must be attributed to the period in which it is earned and that the mentioned reduction does not apply.
Cuestión planteada Se consulta a qué ejercicio deben imputarse los rendimientos correspondientes a la referida actuación, y si les resultaría aplicable la reducción por rendimientos con periodo de generación superior a dos años.
Al no haber optado por el criterio de cobros y pagos, los rendimientos deben imputarse al periodo impositivo de su devengo conforme a la normativa del Impuesto sobre Sociedades. El gasto por deterioro del crédito debe reflejarse en el periodo en que concurran las circunstancias legales para ello. No es aplicable la reducción del 30% por rendimientos con periodo de generación superior a dos años porque la actuación no abarca un periodo superior a dicho plazo ni se califica como notoriamente irregular.
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