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V2193-20 29 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Advance payment of one year's rent must be taxed in the period it becomes due

A taxpayer asks when to declare the receipt of one year's rent paid in advance. The DGT rules that it must be attributed to the tax period in which the rent becomes due according to the contract.

The question raised

Cuestión planteada Imputación temporal del cobro anticipado.

The DGT's ruling

Los rendimientos del capital inmobiliario se imputan al periodo impositivo en que sean exigibles por su perceptor. Si se pacta la exigibilidad de la renta anual en el momento de la firma del contrato, el cobro anticipado debe integrarse en la declaración del ejercicio en que se produjo dicho pacto.

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What is published here, applied to a company or a specific case. The first meeting is free.

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