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A municipality asks which criterion to use for annual declarations of third-party transactions in non-business purchases of goods and services. The DGT states that the criterion is the date of obligation recognition.
Cuestión planteada El criterio de imputación temporal en la declaración anual de operaciones con terceras personas por las adquisiciones de bienes y servicios, ¿debe ser el de la fecha de anotación de la factura en el registro contable de facturas al que se refiere el artículo 8 de la Ley 25/2013, o bien la fecha de la aprobación de la factura, es decir del reconocimiento de la obligación; o bien en otro momento?
Para las adquisiciones de bienes y servicios realizadas al margen de actividades empresariales o profesionales, el criterio de imputación temporal es la fecha de reconocimiento de la obligación. La DGT aplica por analogía el criterio establecido para la Administración del Estado en la disposición adicional séptima del RGAT. Esto se debe a que para dichas adquisiciones no existe la obligación de registro en el libro de facturas recibidas propia de la actividad económica.
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