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V1586-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · imputación temporal

Income from professional activities must be recognised in the period it accrues and is not subject to statute of limitations

A lawyer inquired whether fees from a 2011 contract, partially collected in 2026 following litigation, had expired under the statute of limitations. The Directorate General for Taxes (DGT) ruled that income must be recognised when it accrues, unless the cash basis of accounting has been elected.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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