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A taxpayer inquired whether expenses from a consultancy contract initiated in 2021 could be included in their 2022 tax return. The DGT ruled that both income and expenses must be attributed to the period in which they accrue, in accordance with Corporate Tax regulations.
Cuestión planteada - Si puede incluir en su declaración de IRPF del ejercicio 2022, los gastos que tuvo en ese año en relación con el contrato suscrito en 2021.
Los rendimientos de actividades económicas deben imputarse al periodo impositivo de su devengo, con independencia de la fecha de cobro. Si una factura no ha sido pagada, solo se podría reflejar un gasto si concurren las circunstancias de insolvencia del artículo 13.1 de la Ley 27/2014. En este caso, al ser la deudora una entidad de derecho público, no parece posible deducir el gasto por el impago.
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