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V1749-22 22 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Expenses accounted for in a period following their accrual may be deductible in that period under certain conditions

A taxpayer asks whether expenses omitted by error in their 2021 tax return can be deducted in 2022. The DGT explains that, although the accrual principle applies, a special rule exists for expenses accounted for in a period subsequent to their accrual.

The question raised

Whether such expenses may be deducted in the 2022 tax return.

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