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The taxpayer asks whether income received in 2019, relating to a 2012 invoice, should be recognised in the 2019 financial year. The DGT explains that timing depends on whether the accrual principle applies or if the transaction qualifies as an instalment sale or a deferred payment.
Cuestión planteada Si dicho ingreso debe imputarse al ejercicio 2019.
Los rendimientos de actividades económicas se imputan según la normativa del Impuesto sobre Sociedades. Como regla general rige el criterio de devengo, pero en operaciones a plazos o con precio aplazado (donde el periodo entre devengo y vencimiento sea superior al año), las rentas se entienden obtenidas según la exigibilidad de los cobros, salvo que se opte por el devengo. Para operaciones realizadas antes de 2015, la integración de rentas pendientes sigue el régimen fiscal aplicable en el momento de la operación.
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