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A taxpayer asks whether a payment received in January 2025 for a course delivered in 2024 should be declared in 2024 or 2025. The DGT states that attribution depends on the due date under existing agreements.
Cuestión planteada En qué periodo impositivo debe declarar el rendimiento obtenido y la retención practicada.
La imputación temporal de los rendimientos del trabajo se realiza en el periodo en que sean exigibles por su perceptor. Si por circunstancias no imputables al contribuyente se perciben en un periodo distinto al de su exigibilidad, se imputarán al periodo en que eran exigibles. La retención debe imputarse al mismo periodo en que se impute la renta, independientemente de cuándo se haya practicado.
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