Skip to content
Back to index
V2351-20 9 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Agricultural income is recognised in the period of sale, unless the cash basis is elected

A farmer has requested clarification on when to declare income from olive cultivation. The Directorate-General for Taxes (DGT) has ruled that, as a general rule, income must be recognised in the period the sale takes place, regardless of when the payment is actually received.

The question raised

Cuestión planteada Imputación temporal de los rendimientos de la actividad.

Apply this to a real case

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

Email
Contact