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A lawyer seeks advice on whether fees from long-running legal proceedings should be taxed in the year they are collected or spread over time. The DGT rules that, unless the cash basis is chosen, the accrual basis must be applied.
Cuestión planteada Si es correcto tributar por esos ingresos de la actividad profesional en el ejercicio del cobro, o si por el contrario hay que distribuirlos entre los ejercicios fiscales que duren los procedimientos de los que derivan.
Salvo que el contribuyente haya optado por el criterio de cobros y pagos, los rendimientos de actividades económicas se imputan por el criterio de devengo. Para servicios cuya prestación se desarrolla en varios años, se imputará el ingreso aplicando las reglas de devengo o, si se cumplen los requisitos de la normativa contable, la parte proporcional al grado de ejecución en cada ejercicio. No se trata de operaciones a plazos o con precio aplazado, por lo que el devengo es la regla general.
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