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The taxpayer asks whether the cash basis of accounting can be applied for IRPF purposes to an operation spanning three years, and how this affects VAT. The Tax Agency responds that for IRPF, one may opt for this method if legal requirements are met, but for VAT, the tax liability arises when the service is provided or the goods are delivered.
Cuestión planteada Imputación temporal en el Impuesto sobre la Renta de las Personas Físicas del rendimiento de la actividad económica obtenido y devengo del Impuesto sobre el Valor Añadido.
En el IRPF, los contribuyentes con actividad económica que cumplan las obligaciones contables y registrales previstas pueden optar por el criterio de cobros y pagos declarándolo en su declaración. No obstante, en el IVA, el devengo de una operación con pago aplazado se produce con la puesta a disposición del bien o la prestación del servicio, sin que el devengo se retrase por pagos posteriores.
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