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A professional has enquired whether they can attribute income and expenses from economic activities using the cash basis method. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the requirements of the Personal Income Tax (IRPF) Regulations are met and the method is applied consistently to all activities.
Cuestión planteada Si la consultante puede aplicar el criterio de cobros y pagos para la imputación de los rendimientos de su actividad profesional que le satisface la sociedad.
Los rendimientos de actividades económicas se imputan, por regla general, al periodo del devengo. No obstante, los contribuyentes que cumplan las obligaciones contables y registrales previstas en el Reglamento pueden optar por el criterio de cobros y pagos. Esta opción debe aplicarse a todos los rendimientos de actividades económicas obtenidos y debe mantenerse durante un mínimo de tres años.
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