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A self-employed worker enquires about the periods in which VAT, business income, and withholdings must be declared, given potential discrepancies in weekly collections. The DGT rules that VAT and income are recognised based on their accrual, while withholdings follow the income tax imputation period.
Cuestión planteada En qué periodo de liquidación debe declarar el Impuesto sobre el Valor Añadido correspondiente a las operaciones efectuadas; así como los rendimientos de su actividad económica y las retenciones correspondientes a efectos del Impuesto sobre la Renta de las Personas Físicas.
En el IVA, las operaciones deben consignarse en el periodo de declaración en que se hayan devengado, salvo reglas especiales de devengo. Para el IRPF, los rendimientos de actividades económicas se imputan en el periodo de su devengo conforme a la normativa contable, salvo que se haya optado por el criterio de cobros y pagos. Las retenciones se imputan al ejercicio en el que deban imputarse los rendimientos, independientemente de cuándo se practiquen.
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