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V1690-14 2 July 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · arrendamiento operativo

Operating lease income must be recognised in the period in which it accrues

A company has requested clarification on whether it must issue monthly invoices for leases with a purchase option where instalments are deducted from the final price. The DGT has ruled that, if classified as an operating lease, income must be recognised in the period in which it accrues, in accordance with accounting standards.

The question raised

Cuestión planteada ¿Existe obligación de emitir facturas mensualmente en concepto de alquiler?

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