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A professional asks when invoices issued in 2023 should be declared and when retention obligations arise. The DGT responds that the declaration date depends on whether the taxpayer uses the 'devengo' or 'payments and receipts' criterion, and that retention obligations are imputed in the same period as income.
Question posed: Temporal imputation of the aforementioned invoices and the withholdings made. Timing of the withholding on the same.
Invoices are imputed according to the chosen criterion: in the year of their accrual if the accrual basis applies, or in the year of collection if the cash basis applies. The withholdings incurred must be included in the same tax period in which the income is imputed. The obligation to withhold arises at the moment the payer settles the income.
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