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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.
Cuestión planteada Imputación temporal de las mencionadas facturas y de las retenciones practicadas. Momento de practicar la retención sobre las mismas.
Los rendimientos de actividades económicas se imputan según el criterio de devengo (siguiendo la normativa del Impuesto sobre Sociedades) o mediante la opción de cobros y pagos. Las retenciones soportadas deben incluirse en el mismo periodo impositivo en que se imputen las rentas. La obligación de retener nace en el momento en que se satisfacen o abonan las rentas.
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