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V0586-26 11 March 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Sales revenue from books after retirement is deemed business income

A book publisher asks whether sales receipts from books distributed before retirement retain their economic nature after cessation of activity. The DGT responds that such income remains business income and must be attributed under the accrual principle.

The DGT's ruling

Income received after the cessation of economic activity, related to the previous activity, retains its classification as income from economic activities. Its temporal allocation must be carried out following the accrual principle, in accordance with Corporate Tax regulations, regardless of the timing of collection. However, the option to apply the cash basis of accounting remains available as provided by regulation.

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What is published here, applied to a company or a specific case. The first meeting is free.

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